我国地方税体系构建中的资源税定位与改革

Research on the Resource Tax Reform of China from the Perspective of Local Taxation System Perfection

2016年的资源税改革方案,既是"营改增"之后地方税体系重建的一次技术调整,又是事关中央地方财政关系和供给侧改革的战略举措。改革后的资源税已经具备了成为地方主体税种的基本条件和收入潜力,但资源税要真正成为一个地方主体税种,还面临着宪法规范、资源禀赋、经济周期、社会转型和税制结构等因素的制约;地方税体系构建中的资源税,短期内充当着主体税种补缺的角色,中长期则应和财产税一起成为地方税收体系的主体税种;深化资源税制改革,应在资源税收地方化、征收范围广泛化和功能定位财政化过程中,渐进有序地提高资源税在地方税收收入中的比重,并为我国基本公共服务均等化的实现提供契机。

Following the ＂business tax to value-added tax＂ reform , the 2016 resource tax reform scheme is not only a further step in reconstructing local taxation system, but also a strategic approach concerning the supply-side reform and central- provincial financial relations. Resource tax would possess the potential to act as major tax for local governments after the reform, but such potential could be affected by factors like resource endowment, institutional restrictions and economical transformations. Hence, the resource tax reform, based on the local tax construction plan, should be expanded to more aspects concerning the social-economical transformation, give clear functional definition on the leading role of resource tax on public income and gradually increase the proportion of resource tax in local taxation.