资源保护视域下资源税法律制度的完善

资源日渐耗竭之当下,自然资源稀缺之警钟早已敲响,但我国现行的资源税欠缺资源节约和保护的功能,而仅仅将资源税作为调节级差收益的工具.如何构建新型的资源税法律制度,既能体现资源的有偿使用,又能将资源开采的社会成本内在化,从收益型资源税向环境友好型资源税转化,是资源保护刻不容缓的议题.我国可以在现行资源税法律制度的基础上完善和建立油气资源税、煤炭资源税、水资源税法律制度,形成一套既能体现资源有偿使用,又能实现资源保护目的的税收法律体系.

On Perfection of Laws and Regulations for Resource Tax under Resource Protection Perspective

Currently, the resources have gradually been exhausted, the alarming clock for natural resources shortage has been ringing, however, the present resources tax of China does not show the connotation of resources protection as the people wish but the resources tax is only regarded as a tool to regulate differential income. The urgent issue for resources protection is how to construct new style laws and regulations which can not only embody that the resources users must pay for them but also internalize the social cost for resources extraction and is to transform income type resources tax into environment friendly type resources tax. Based on existing laws and regulations for resources tax, China can set up and perfect laws and regulations for oil and gas resources tax, coal resource tax and water resource tax so as to have a tax law system to realize that the resources users pay for the resources and to embody resources protection.