资源税改革轨迹与他国镜鉴:引申一个框架

发布时间：2018-10-22 07:27

【摘要】：发达国家发展理念变迁和工业化的历程表明,合理的资源税体系有利于促进资源高效利用、加快转变发展方式。我国开征资源税已有30年的历史,资源税体系随着我国发展理念的变迁先后经过三次大的变革。为加快转变发展方式和适应发展新常态的要求,资源税改革应以促进自然资源合理开发利用、生态环境保护、加快转变发展方式为目标,分三阶段、从六方面逐步推进,即2015年至2016年初步完善资源税体系,2017年至2018年基本完善资源税体系,2019年至2020年基本实现资源税改革目标,明确资源税定位,确定合理税负水平,扩大征收范围,完善计征方式,完善资源性产品价格形成机制,完善相关配套措施。
[Abstract]:The process of development concept change and industrialization in developed countries shows that a reasonable resource tax system is conducive to promoting the efficient utilization of resources and speeding up the transformation of development mode. China has been levying resource tax for 30 years, and the system of resource tax has undergone three major changes with the development of our country. In order to speed up the transformation of development mode and adapt to the requirements of the new normal development, the reform of resource tax should aim at promoting the rational exploitation and utilization of natural resources, the protection of ecological environment, and speeding up the transformation of development mode. The reform should be carried out in three stages and gradually from six aspects. That is, from 2015 to 2016, the resources tax system will be preliminarily improved, the resources tax system will be basically improved from 2017 to 2018, the reform target of resource tax will be basically realized from 2019 to 2020, the position of resource tax will be clearly defined, the level of reasonable tax burden will be determined, the scope of collection will be expanded, and the mode of collection will be improved. Consummate the resource product price formation mechanism, consummates the correlation matching measure.
【作者单位】：国务院发展研究中心资源与环境政策研究所;中央财经大学财政学院;
【基金】：教育部新世纪人才计划项目“我国纳税评估的质量管理问题研究”(批准号:NCET-11-0748) 北京市哲学社会科学规划项目“首都地区征收交通拥挤税与烟尘排放税的可行性分析”(批准号:13JGB122)
【分类号】：F812.42;F124.5

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