摘要
将资源税扩展到对自然生态空间的占用是我国资源税改革的重要内容,本文从自然生态空间视角分析了美国矿产开采、水资源、森林资源、大气保护和垃圾管理等相关税收政策,认为其范围广泛、税权分散、计税灵活和注重环保等特征对我国资源税改革和地方税种构建有一定的借鉴意义,并结合我国实际提出扩展征税范围、优化税权分配、转变计税方式、逐步提高税率和规范税款使用等建议。
Expand the range of natural resource tax is an important content of the ecological construction in China. From the perspective of natural ecological space analysis of the U. S. mineral tax , water tax, forest tax and waste tax. This paper finds and considers that the widely of tax object, decentralized of tax right, scientific of tax rate and special funds appropriative are important to the resource tax reform. Some suggestions are put forward to extend the scope of tax, change the tax calculation, increase the rate, optimization the tax right and specification the use of tax revenue.
出处
《经济体制改革》
CSSCI
北大核心
2018年第2期159-163,共5页
Reform of Economic System
基金
国家社会科学基金重大项目"国际能源新形势对中国发展与战略环境影响研究"(15ZDA059)
上海社会科学基金项目"基于自然生态空间视角的中国全国和典型省份环境税制度构建和政策模拟研究"(15GJ017)
关键词
自然生态空间
资源税
开采税
水资源税
森林资源税
natural ecological space
natural resource tax
severance tax
water tax
forest tax
