自然资源税费制度建设的国际经验借鉴

International Reference for the System Construction of Natural Resource Tax and Fee:Some Thoughts on Resource Tax Reform in China

现代市场经济国家大多建立了以公司所得税、自然资源租税为中心,囊括相关税收优惠的资源税费制度。我国自1982年建立的矿产资源有偿开采税费制度存在税费设置混乱、资源生态价值和代际补偿难以体现、利益分配格局不合理的问题。本文分析了国外资源税费制度建设的基本情况,并结合全面推进资源税改革的实际情况,为我国资源税费体系的进一步完善提出政策建议。

Most of the modern market economy countries have established sound resource tax and fee systems, which locus on enterprise income tax, natural resource rents and taxes, as well as relevant tax incentives. The compensated mining system of tax and fee, which established in 1982, has a lot of problems, including the confusion between relevant tax and fees, difficulty in reflecting the ecological value, lack of inter-generational compensation mechanism, and unreasonable pattern of benefits distribution. This paper analyses the system construction of natural resource tax and fee in foreign countries, and then puts forward some suggestions on the improvement of natural resource tax and fee system in China.