供给侧改革背景下油气资源生态环境税制简并研究

Research on Simplification and Merger of Eco-environmental Taxation System Levied on Oil and Gas Resources on the Basis of Supply-side Reform

现行油气资源生态环境税制过于重叠而不利于保障纳税人财产权,并因其不甚科学的税负分配机制一定程度地制约了其生态环境保护效果,且在客观上加剧了合法使用油气资源的纳税人的税收负担。这与供给侧改革降成本这一意旨不甚吻合。供给侧改革要求对现行油气资源生态环境税制予以简并,在恪守保障纳税人财产权这一核心理念下,实现缓解乃至消除纳税人重复征税这一应然效果,建立起以税款抵扣为中心、现行税制整体改革为辅助的一系列制度。唯有如此,油气资源生态环境税制才能既合乎法理,又顺应供给侧改革这一时代发展需要。

Current eco environmental taxation system levied on oil and gas resources does not perform very well in safeguarding taxpayers’rights.Bedsides,because of its less scientific distribution of tax burden,it has a negative effect on eco environment and taxpayers’tax burden,which is not in accordance with the idea of supply side structural reform.Supply side reform demands simplification and merger for current eco environmental taxation system levied on oil and gas resources,establishing a reasonable taxation system centered on safeguarding taxpayers’rights of property with supplementary help of the current reform of taxation.The eco environmental taxation levied on oil and gas resources can conform to jurisprudence and meet the requirements for supply side reform which is the need of the times.