资源税优化:基于税制设计和征管改进的视角

Optimization of the Resources Taxation from the Design and Administration Perspectives

我国资源税从1984年开始征收,对节约资源和保护环境起到了促进作用。从资源税完成立法并于2020年9月实施以来的实践看,现行资源税在税目、征税范围、税收减免、计税价格和税源管理等方面仍存在一些亟须解决的问题。对此,有必要从税制设计和征管改进双重视角,进一步优化资源税税目设置,适时扩大征税范围,完善减免税优惠,同时全面掌握资源价格等关键信息,有效加强税源管理,以充分发挥资源税的职能作用。

In 1984 the resources tax was introduced in China and has contributed to the energy conservation and environmental protection. Since it was written into law and then implemented in September 2020, some pressing issues still exist in the area of taxable items, scope of charge, tax relief, taxable value and administration of the revenue source. Therefore, it is imperative to optimize the taxable items of the resources tax, expand its scope of charge in due course, and improve the tax relief measures from both the design and administration perspectives.Equally important, tax authorities should get hold of key information on resources including their prices, so as to improve its administration and give full play to the role of the resources tax.