税收法定原则下资源税法的完善

The Consummation of Resource Tax Law under Tax Legal Principle

作为“绿色税法”的《资源税法》具有一定的时代性。立法者采用了“税制平移”的立法路径,在保持《资源税暂行条例》所框定架构整体不变的基础上,对其中税制要素内容进行了调整和完善。然而,其立法目的、征税范围以及税收征管等问题在法条中并未得以明确解决,这将对《资源税法》最终的实施效果产生不利影响。有鉴于此,我国资源税制需要完善,应当遵循税收法定的基本理念进行顶层设计,并且从纳入资源税立法目的条款、加快资源税扩围的立法进度、以及完善资源税收征管体系建设等三方面入手进行相应调整。

As “green tax law”, “Resource Tax Law” has certain epochal character. The lawmakers adopted the legislative path of “shifting the tax system”, and adjusted and improved the elements of the tax system while keeping the overall framework of the Provisional Regulations on Resource Tax unchanged. However, its legislative purpose, tax scope and tax collection and management issues have not been clearly resolved in the law, which will have an adverse impact on the final implementation of the Resource Tax Law. In view of this, our resource tax system needs to be improved. We should follow the basic concept of tax legality to carry out toplevel design, and make corresponding adjustments from three aspects: including the provisions of resource tax legislative purpose, accelerating the legislative progress of resource tax expansion, and improving the construction of resource tax collection and management system.