资源税立法宗旨论

On Legislative Purpose of Resource Tax

基于资源开发外部性补偿的假设,资源税在确保资源配置代际公平的同时,将资源的节约集约利用和可持续发展内置于税法评价体系,有助于实现生态外部成本的内部化。资源税立法应当具有明确的立法宗旨。作为统领资源税制的目的性法律条款,立法宗旨应反映资源税的立法依据,符合生态文明发展的必然要求,契合其基本职能,并为今后资源税的改革提供价值指引。资源税的立法宗旨可表达为:为了节约和合理开发资源,促进可持续发展,推进生态文明建设,制定本法。

Based on the assumption of resource development externality compensation,resource conservation and intensive utilization and sustainable development are built into the tax law evaluation system while resource tax could ensure the intergenerational fairness of resource allocation,which helps to realize the internalization of ecological external cost.The legislation of resource tax should have a clear legislative purpose.As an objective legal clause governing the resource tax system,the legislative purpose should reflect the legislative basis of the resource tax,conform to the inevitable requirements of the development of ecological civilization,correspond to its basic functions,and provide valuable guidance for the future reform of resource tax.The legislative purpose of the resource tax can be expressed as:"this law is enacted in order to save and rationally develop resources,improve sustainable development,and promote the construction of ecological civilization".