有色金属资源税立法研究

发布时间：2018-06-30 05:56

本文选题：有色金属 + 资源税　；参考：《湘潭大学》2015年硕士论文

【摘要】：有色金属资源是人类赖以生存和发展的物质基础,是国民经济保持可持续发展不可或缺的基础资源。相关税收立法的不完善导致有色金属资源的利用方式不当、效率低下,导致环境污染问题日趋严重。有色金属导致的环境污染问题,其实质就是有色金属资源的开发利用利用问题,其中有色金属资源税的合理征收对有色金属资源开发的调节功能尤为重要。有色金属资源税计征方式立法应当坚持税收法定、税收公平、环境保护和循序渐进原则。同时,我国有色金属资源税收有关法律、行政法规和规章,存在着严重的立法行政化问题,对税务机关、纳税人、税务管理、税款征收和税务检查也产生了不利的现实影响。在税收计征方式立法过程中,税款征收价格不统一、税种的设定不明确、税费繁杂,税费混合、征管措施不完善等问题十分突出。通过立法来完善有色金属资源税计征方式是推进我国“费改税”的重要举措,也是我国构建资源节约型社会和环境友好型社会的有效手段,是税收法定原则的必然要求。从我国的现实出发,现阶段有色金属资源税立法应围绕促进可持续发展这一主题,以重新界定有色金属资源税计征方式为突破口,从立法层面对其理论制度进行架构,落实税收法定、调整计征方式对象和范围、确定税率比例、理顺税费体系、完善征管措施以及价格形成机制,促进我国有色金属资源的开采和征管制度税费改革,实现保护环境和提高资源利用率的协调发展。
[Abstract]:Non-ferrous metal resources are the material basis for human survival and development, and the indispensable basic resources for the sustainable development of the national economy. The imperfect tax legislation leads to improper utilization of non-ferrous metal resources, low efficiency and serious environmental pollution. The problem of environmental pollution caused by non-ferrous metals is essentially the development and utilization of non-ferrous metals resources, in which the reasonable collection of non-ferrous metals resources tax is particularly important to regulate the development of non-ferrous metals resources. The legislation of nonferrous metal resources tax collection should adhere to the principles of taxation law, tax fairness, environmental protection and gradual progress. At the same time, the related laws, administrative regulations and rules of nonferrous metal resources taxation in China have serious problems of legislation and administration, which have a negative practical impact on tax authorities, taxpayers, tax administration, tax collection and tax inspection. In the legislative process of tax collection, the price of tax collection is not uniform, the tax types are not clear, the taxes and fees are complicated, the taxes and fees are mixed, the measures of collection and management are not perfect and so on. It is an important measure to improve the collection of non-ferrous metal resources tax by legislation in our country. It is also an effective means to construct a resource-saving society and an environment-friendly society in our country. It is also an inevitable requirement of the legal principle of taxation. Proceeding from the reality of our country, the legislation of nonferrous metal resources tax should focus on the theme of promoting sustainable development at the present stage, take the redefinition of non-ferrous metal resources tax collection as the breakthrough point, and frame its theoretical system from the legislative level. To implement tax laws, adjust the object and scope of taxation, determine the proportion of tax rates, straighten out the tax and fee system, perfect the measures of collection and management and the mechanism of price formation, and promote the reform of the taxation and taxation system of China's non-ferrous metal resources. To realize the coordinated development of protecting the environment and improving the utilization rate of resources.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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