对资源税制改革理念的分析和探讨

On the Reform of Resource Tax System

资源具有多方面的特点,当它被特定人群占有时,会影响公共利益;它的供给稀缺性特点,会带来级差收益;它的可耗竭性,又在一定程度上对资源的代际分配造成影响。从国外资源税制设计来看,资源税制的内容既包含体现资源权利的权利金制度,又包含资源租金课税制度,框架设计均体现了各自的功能定位,我国在推进资源税改革时,可以充分借鉴各国的有益做法。人类文明在不断升级,知识信息文明下资源的内涵和外延在发生悄然变化,由此需要开拓思维,逐步创新资源税制度。

Resources have characteristics in many aspects： when it is occupied by particular groups, it will affect the public interest; its supply scarcity brings the differential profit, and meanwhile its exhaustibility affects the intergeneration allocation of resources to some extent. In the system design of resource tax in foreign countries, the resource taxation not only covers the royalty system reflecting resources rights, but also covers taxation on resource rents. The system design embodies the perspective functional orientation which could serve as a reference for China＇s resource tax system reform.In the escalating of human civilization, resources connotation and extension changes in the knowledge and information civilization, so we need to open mind and innovate the resources tax system gradually.