基于自然生态空间的中国资源税费框架改革
发布时间：2018-10-15 17:55
【摘要】：将资源税扩展到自然生态空间的占用是中国资源税改革的新内容,这要求通过保护资源的生态功能实现环境保护。资源税改革需要扩大征收范围和覆盖相关环节,进而提高整体税率,同时根据各种资源特征以及收税和收费特点,在清费立税原则下保留必要收费和新增资源税目。建议设立水资源、森林资源等资源税目,将耕地占用税变更为农地占用税,将城镇土地使用税扩展为建设用地使用税进而纳入农村建设用地并设立建设用地闲置税,对矿产资源在开采和销售环节分别从量和从价计征,同时推动废弃物资源排放管理费改税,形成对土地、森林、水和矿产等各种自然资源从开采、使用到排放各环节有效管理的资源税费体系,实现对自然生态空间的保护。
[Abstract]:It is a new content of China's resource tax reform to extend resource tax to the occupation of natural ecological space, which requires the realization of environmental protection through protecting the ecological function of resources. The reform of resource tax needs to expand the scope of collection and cover the relevant links, and then raise the overall tax rate. At the same time, according to the characteristics of all kinds of resources and the characteristics of collection and collection, the necessary fees and new resources tax items should be retained under the principle of establishing tax on clear fees and fees. It is suggested to establish a tax on water resources and forest resources, to change the tax on the occupation of cultivated land into a tax on the occupation of agricultural land, to expand the tax on the use of urban land into a tax on the use of construction land and to incorporate it into rural construction land and to set up a tax on idle land for construction purposes. Mining and marketing of mineral resources in the volume and ad valorem respectively, while promoting waste resources discharge management fees and taxes, resulting in the exploitation of land, forests, water and minerals and other natural resources from exploitation, The natural ecological space can be protected by using the resource tax and fee system which can be managed effectively.
【作者单位】： 上海财经大学公共经济与管理学院;上海财经大学公共政策与治理研究院;上海师范大学商学院;
【基金】：国家社科基金项目(15BJL159) 上海社科基金(15GJ017) 上海市教育委员会科研创新项目(15ZS038)
【分类号】：F205;F812.42
本文编号：2273340
[Abstract]:It is a new content of China's resource tax reform to extend resource tax to the occupation of natural ecological space, which requires the realization of environmental protection through protecting the ecological function of resources. The reform of resource tax needs to expand the scope of collection and cover the relevant links, and then raise the overall tax rate. At the same time, according to the characteristics of all kinds of resources and the characteristics of collection and collection, the necessary fees and new resources tax items should be retained under the principle of establishing tax on clear fees and fees. It is suggested to establish a tax on water resources and forest resources, to change the tax on the occupation of cultivated land into a tax on the occupation of agricultural land, to expand the tax on the use of urban land into a tax on the use of construction land and to incorporate it into rural construction land and to set up a tax on idle land for construction purposes. Mining and marketing of mineral resources in the volume and ad valorem respectively, while promoting waste resources discharge management fees and taxes, resulting in the exploitation of land, forests, water and minerals and other natural resources from exploitation, The natural ecological space can be protected by using the resource tax and fee system which can be managed effectively.
【作者单位】： 上海财经大学公共经济与管理学院;上海财经大学公共政策与治理研究院;上海师范大学商学院;
【基金】：国家社科基金项目(15BJL159) 上海社科基金(15GJ017) 上海市教育委员会科研创新项目(15ZS038)
【分类号】：F205;F812.42
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