国外资源税费制度经验与启示

发布时间：2019-04-01 09:21

【摘要】：资源税费是政府介入资源开采领域的一个非常重要的手段,主要作用在于调节级差收入、优化资源利用以及保护生态环境。然而,我国现行的资源税费制度的作用发挥十分有限,尤其在生态环境保护方面,远不能满足经济社会发展的需要,资源税费制度改革迫在眉睫。为充分发挥资源税费制度的调控功能,世界各国都十分重视资源税立法,明确划分各级政府间责权关系,且资源税费搭配合理、征收范围广、税率设置合理有效、收入管理科学规范,同时注重与环境保护相协调,普遍形成了比较完善的资源税费征收管理体系,对我国的资源税费改革具有重要的借鉴意义。
[Abstract]:Resource tax is a very important means for the government to intervene in the field of resource exploitation. Its main function is to adjust the differential income, optimize the utilization of resources and protect the ecological environment. However, China's current resource tax system plays a very limited role, especially in the protection of ecological environment, can not meet the needs of economic and social development, the reform of resource tax system is imminent. In order to give full play to the regulation and control function of the resource tax and fee system, countries all over the world attach great importance to the legislation of resource tax, clearly divide the relationship of responsibility and power among governments at all levels, and the combination of resource tax and fee is reasonable, the scope of collection is wide, and the tax rate The scientific standard of income management and coordination with environmental protection have generally formed a relatively perfect management system of collecting resources taxes and fees, which has important reference significance for the reform of resources taxes and fees in our country.
【作者单位】：江西财经大学财税与公共管理学院;
【基金】：江西省社会科学“十二五”规划项目“江西省城乡一体化测度及财政支持效应研究”(14YJ04) 江西省高校人文社科研究项目“税收政策促进就业的效应分析及政策优化研究”(JJ1419) 2016年财政部与共建高校联合研究课题“小微企业所得税政策国际比较及财税扶持体系研究”
【分类号】：F811.4

【共引文献】