资源税扩围语境下立法模式论析

An Analysis of the Legislative Model in the Context of Resource Tax Expansion

资源税法横亘资源法与传统税法,在资源税扩围背景下,其资源节约和生态保护这一目的与属性更加突出,甚至跃居主导地位,从而使其立法模式的选取较之于传统税法更具特殊性。资源税立法模式的选取亦应在资源法代表的分散模式与传统税法代表的综合模式之间寻求平衡。综合模式下,资源税立法面临立法目的以及税制要素提取技术障碍;分散模式下,资源税立法则面临立法冲突以及政治接受难题。二元并立模式作为综合模式与分散模式的折衷,较之于综合模式有着技术可行性,较之于分散模式则有诸多的制度优势,是资源税扩围后可供选取的最佳立法模式。二元并立模式的实质则是将水资源作为税目整体并入现行资源税立法中,森林、草原、滩涂等自然资源则另起炉灶,出台专门的生态保护税法加以吸收。

The resource tax law straddles the resource law and the traditional tax law. Under the background of resource tax expansion, the purpose and attributes of resource conservation and ecological protection become increasingly prominent, even leaping into a dominant position, making the selection of legislative models more special than traditional tax laws. The selection of the resource tax legislative model should also seek a balance between the decentralized model represented by the resource law and the comprehensive model represented by the traditional tax law. Under the comprehensive model, the resource tax legislation is faced with the obstacles of legislative purpose and tax elements extraction technology. Under the decentralized model, the resource tax legislation is faced with the problems of legislative conflicts and political acceptance. As a compromise between the comprehensive model and the decentralized model, the binary parallel model is the best available legislative model after resource tax expanded, it has technical feasibility when compared with the comprehensive model, and it has many institutional advantages when compared with the decentralized model. The essence of the binary parallel model is to integrate water resources into the current resource tax legislation as a tax item, while other natural resources such as forests, grasslands, and tidal flat areas are classified into other categories with special ecological protection tax laws.