基于生态文明的我国资源税改革问题研究

Research on Resource Tax Reform from Ecological Civilization Aspect

改革开放30余年来,我国经济高速增长的背后,是资源的过度消耗以及环境的严重污染。现行资源税税制由于征税范围狭窄、税率形式单一等问题已无法实现,利用税收调节级差收入、提高资源利用率、保护生态环境等作用。在分析国有资源税税制改革历史、现行资源税税制存在问题的基础上,提出了基于生态文明视角的未来资源税改革相关建议。

Although China＇s economic grows rapidly since 1978, there are serious pollution, excessive consumption of resources and environment at the same time. The current resource tax system can not achieve the goal of adjusting the income difference, improving resource utilization and protecting ecological environment. Based on the analysis of the reform history and situation of resource tax system, this paper gives some proposal about future resource tax reform from ecological civilization aspect.