资源税改革:体系思考与立法指向

Resource Tax Reform:System Thinking and Legislative Orientation

资源税承载着筹集财政资金、平衡环境利益、保障能源安全、实现生态公平等多重功能,根本目的在于达成财政、环境和社会的永续。2016年《关于全面推进资源税改革的通知》明确矿产资源补偿费等收费基金适当并入资源税、将水资源税纳入改革试点,推行从价计征改革等,成为继"营改增"改革之后的又一大税制变迁及实践。但是,资源税改革与理想的税制模式尚有差距,还须明确资源税的目的取向,要更多地彰显地方税权,赋予地方一定的财政自主权,夯实改革的法治基础。与此同时,资源税制的设计要充分考虑与能源税、环境税、消费税等相关税种的协调,注重与相关税种的协同立法。唯有如此,各税种(税目)之间方能正向运行,资源税的财政、环保与纳税人权利保护目标亦才能实现。

Resource tax has multiple functions such as raising financial capital, balancing environmental interests, ensuring energy security, and obtaining the balance of ecological justice, but the fundamental purpose is to achieve financial, environmental and social sustainability. On comprehensively advancing the reform of resource taxes in 2016 clearly noticed several measures such as mineral resources compensation fees should be appropriately incorporated into resource tax, water resources tax should be brought into the pilot reforms, and valuation taxation should be promoted, which becomes another big tax change and practice after the 'transformation from business tax to value-added tax'. However, there are gaps between resource tax reform and the ideal model of tax system, and what need to be done are clearly specifying the purpose orientation of resource tax, highlighting local taxation rights, and endowing local financial autonomy, to strengthen the reform of the rule of law. At the same time, the resources tax system should fully coordinate with energy tax, environment tax, consumption tax, should attach great importance to coordination with relevant tax legislation. Only by doing so, may various tax( items) run forward, and may the resource tax's goal of finance,environmental protection and the taxpayers' right protection be achieved.