我国资源税制度演化历史与改革路径研究

发布时间：2018-03-25 04:09

本文选题：资源税　切入点：政策演进　出处：《宏观经济研究》2015年09期

【摘要】：党的十八届三中全会明确提出"推进资源税从价计征改革",我国未来资源税制度改革的方向已然明确,但一些具体操作细节尚待研究完善。本文在分析新中国成立以来资源税制度演进轨迹的基础上,剖析了资源税制改革面临的现实困境,并提出了破解相应难题的建议。本文认为,我国资源税改革应当遵循以下路径:一是坚持从价计征的方向,通过优化税制要素保障市场机制在资源配置中的决定性作用;二是按照租税分流的原则,建立权利使用金制度和资源超额利润税制度;三是按照税收法定的要求,推动资源税立法进程,降低"政府俘获"风险;四是配套完善地方税体系改革,明确资源税在分税制财税体制中的地位。
[Abstract]:The third Plenary session of the 18th CPC Central Committee explicitly proposed "promoting the reform of resource tax ad valorem." the direction of the future reform of the resource tax system in China is already clear. On the basis of analyzing the evolution of the resource tax system since the founding of New China, this paper analyzes the practical difficulties faced by the reform of the resource tax system. The paper points out that the reform of resource tax in our country should follow the following paths: first, adhere to the direction of ad valorem collection and ensure the decisive role of market mechanism in the allocation of resources by optimizing the tax system elements; Second, according to the principle of tax diversion, to establish the system of right to use funds and excess profit tax of resources, third, to promote the legislative process of resource tax in accordance with the legal requirements of taxation, and to reduce the risk of "government capture"; Fourth, complete and perfect the reform of local tax system and clarify the status of resource tax in the system of taxation and taxation.
【作者单位】：西南大学经济管理学院;重庆市地方税务局;
【基金】：国家社科基金重大项目“中国新型城镇化包容性发展的路径设计与战略选择”(批准号:12&ZD100);国家社科基金项目“不同市场结构下我国环境税效应研究”(批准号:13BJY149) 重庆市社会科学规划(培育)项目“环境税‘双重红利’效应研究”(批准号:2013PYYJ16) 中央高校基本科研业务专项资金项目“中国环境税改革路径研究——基于OECD国家经验”(批准号:SWU1409126)和“环境税防控农业面源污染机制研究”(批准号:SWU1509307)的阶段性研究成果
【分类号】：F812.42

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