我国资源税改革评价与新时期设计思路

Evaluation of Resource Tax Reform and Design Thinking in China's New Period of Economic Development

回顾我国资源税的改革历程,在三次重大改革变迁中,不同时期的资源税具有不同的征收目的和相应的制度设计。文章认为我国的资源税改革既取得不少成就也存在若干局限,其中,方向不明、短期权衡、税收功用、僵化设计等就是其明显弊端。而造成以上结果的原因是资源税功能定位混杂、各方利益博弈、立法层级低下和专业人才短缺。今后资源税的改革应突出主体功能定位、强化配套制度设计、专注特长功能挖掘和提升法律效力层级,以及加强支持条件投入等。

In the process of reform of resources tax in China, resources tax at different times has different collecting purpose and corresponding system design. While, we have made a lot of achievements in resource tax reform, but various disadvantages such as unknown reform direction, short-run tradeoff, tax function, rigid design have also begun to surface. The reasons behind these problems lie in the fact that: function of resource tax gets mixed up; all quarters benefit gambling; the legislative level is low; shortage of professional experts. In the future reform, efforts should be made on the following initiatives such as laying special emphasis on mainfunction orientation, enhancing the design concerning corresponding system, concentrating our attention on tapping special function,improving the legal effect level, and stepping up supporting conditions.