资源税立法的若干问题和建议

Some Problems and Suggestions on the Legislation of Resource Taxation

在资源税扩大范围后,我国的资源税法应以新的资源税理念来指导立法,不能仅成为一部矿产资源税法。本文针对财政部和国家税务总局发布的《资源税法(征求意见稿)》,分析了资源税的功能定位、征收范围和矿产资源税的基本制度,提出了相关立法建议。

After the extension of scope of resource tax, the resource tax law cannot just be a mineral resource tax law. However, it should be guided by the new concept of resource tax. This paper analyzes the function orientation, collection scope and basic system of mineral resources tax based on the resource tax law （Draft for comment） issued by the Ministry of Finance and the State Administration of Taxation, and puts forward relevant legislative proposals.