水资源税改革:试点文本评估与统一立法构想

Water resource tax reform:evaluation of pilot schemes and conception of a unified legislation approach

该文系统地研究12份水资源税改革试点文本,既发现"以保护、节约与合理开发利用水资源为主导目的""以地表水和地下水为征税对象""以直接取用地表水、地下水的单位和个人为纳税人"和"以多元优惠和税收重课为税收特别措施"等共识,又找到水资源税"目的条款内容混乱和逻辑错位""征税对象争议与差异表达共存""纳税人表述模糊与自洽性不足"和"特别措施科学性与体系性欠缺"等不足。要想实现从改革试点到科学立法的转变,构造遵循水资源税的税理和法理,切合国情又符合我国税收立法传统和近期趋向的"水资源税法",则须恪守税收法定,立足水资源税改革试点共识与差异,遵循改革和立法的内在逻辑,坚持水资源税立法的"第三条道路",从而维护税收法定视域下整体应税资源的统一立法,又保持水资源课税的相对独立。由此,一方面应基于三层结构建构立法目的条款,立足二元格局构造基准税目条款,以征税对象为基准简约纳税人与税率,并构造免税、减税与税收重课并举措施;另一方面应制定专款专用条款,配置立体化的配套机制。

This study examines 12 pilot reform documents of water resource tax,and identifies four points of consensus and four defects.The points of consensus include:the legislative purpose is to protect,save,and properly utilize water resources;the objects of water resource tax are surface water and groundwater;taxpayers are those who use surface water and groundwater;incentives and imposition of heavier taxes are adopted as special taxation measures.The defects include:confusion exists in the purpose clauses in terms of the content and the inherent logic;there are some controversies over the tax objects;the definitions of taxpayers are obscure and inconsistent;the special tax measures need to be scientifically and systematically improved.In order to realize the transition from the pilot reform to scientific legislation,many suggestions should be taken into consideration in an effort to construct the jurisprudence of water resource tax legislation and to enact the water resource tax in line with both Chinese legislative tradition and the latest trend.In specific,the tax statutory principle should be followed,the points of consensus and controversies should be recognized,and the inherent logic should be upheld when exploring the water resource tax reform approach.’A third road’is suggested,in order to preserve the unification and independence of resource tax law.Therefore,the legislative purpose clauses are suggested to be established on a three-layer system,with the tax items built on a dual structure.Taxpayers and tax rates should be designed concisely in accordance with the tax objects.Also,multiple measures should be formulated including exemption,reduction,and heavier imposition.Finally,rules that tax revenue can only be used for specific purposes should be explicitly stipulated in the legislation,with supporting mechanism followed.