我国资源税改革与基本公共服务均等化

Research on the Resource Tax Reform for Equalization of Basic Public Services in China

基本公共服务能力不足是我国资源富集地区"富饶而贫困"的一个主要原因,资源税制是我国"资源诅咒"传导机制中的关键节点。区域经济协调发展背景下的2016年资源税改革为实现基本公共服务均等化提供了重要契机。为了最大限度发挥新一轮资源税改革对我国基本公共服务均等化的推进作用,需要在资源税地方化和资源税功能定位理论创新的基础上,疏通资源利益向中西部地区"回流"的资源税管道,逐步将包括信息资源在内的新的资源形式纳入征税范围。

The lack of the basic public service ability is one of the main reasons of China＇s resource rich areas of ” rich and poor”, resource tax is the key nodes in the transmission mechanism of Chinas u resource cursen . In 2016 the resource tax reform under the background of regional economic coordinated development provided an important opportunity for the implementation of basic public serv-ice equalization. In order to maximally play the role of promotion in the new round of tax reforn of China＇s basic public service equali-zation, based on local resource tax and resource tax function theor innovation, we need to dredge the resource tax pipeline and lead the resource benefits ” return” to the central and western regions, and to gradually bring the new resources form such as the information re-sources into the taxation range.