自然资源保护财税工具应用的边界反思与重塑

Reflection and Reconstruction of the Border of the Application of Taxation Tools of Natural Resources Protection

现行自然资源保护财税政策工具的应用存在租税费不分的乱象,各种财税政策工具之间界限模糊,彼此之间立法目的亦呈现出紊乱的搭配关系。这种状况不仅无法回应财税学界对于不同种类财税政策工具应该予以区分这一基本理论常识,也无助于遏制政府可能借用财税政策工具以节约资源之名行敛财之实,更无法充分发挥不同种类财税政策工具就资源保护形成的合力。基于不同类型财税政策工具之间有着不同的立法目的与应用方向,应当对之予以厘清与规范。只有不同类型的财税政策工具协同发力,才能既合乎财税法理,又能有效地实现自然资源保护立法所追求的立法目的。

There is a chaotic phenomenon in the current application of natural resources protection fiscal and taxation policy tools: the tax can not be distinguished from fees,the boundaries between various fiscal and taxation policy tools are vague,the legislative purposes of each other also show a disorderly relationship. This situation can not only fail to respond to the basic theoretical knowledge that the fiscal and taxation circles should distinguish between different types of fiscal and taxation policy tools,nor does it help to curb the government’s use of fiscal and taxation policy tools to accumulate wealth by unfair means in the name of conserving resources. It is impossible to give full play to different types of fiscal tax policy tools on resource protection. Different types of fiscal and taxation tools in fiscal and taxation tools have different legislative purposes and application directions,which should be clarified and standardized. Only the different types of fiscal and taxation policy tools work together to achieve the legislative objectives pursued by natural resource protection legislation which conforms to the fiscal and taxation jurisprudence.