我国资源税制度改革研究.docVIP

我国资源税制度改革研究 摘要：近年来，随着我国经济持续、快速发展，资源产品日益增长的需求与资源有限性、稀缺性的矛盾越来越突出。以从量定额计征为基础的资源税制在调节资源利益分配、体现资源有偿开采、资源有限性、促进资源节约方面难以充分发挥作用。2011年11月1日，我国开始在全国范围内对原油，天然气实施从价定率的计征办法，并统一了各油气企业的税费制度，标志着我国资源税改革迈出了坚实的一步。但我国资源税制度还存在税费关系混乱，以费挤税，资源税征税范围过窄，税负水平过低等问题。我国资源税制度以调节级差收入为目的，未考虑资源开采的外部性效应，与我国建立资源节约型、环境友好型社会的目标相背离，资源税制度改革势在必行。本文从我国资源税费现状入手，分析了我国现行资源税存在的主要问题，并结合国际上发达国家的经验，并提出了研究解决问题的对策和建议。 关键词：资源税 问题 对策 Abstract: in recent years, as Chinas sustained, rapid economic development, resources product of growing demand and limited resources, growing scarcity of contradictions. From fixed income resources tax system in regulating resources on the basis of interests paid embodiment assignments, resources exploration, of limited resources, promoting resource conservation, difficult to fully play its role. On November 1, 2011, begin nationwide on crude oil, natural gas from the price rate of the income approach, and unified system of the enterprises of oil and gas taxes, indicates that Chinas tax reform a solid step forward. But tax resources tax system in our country to confusion, to squeeze the tax, tax the tax base is too narrow, tax burden low, and so on. Resources tax system in our country for the purpose of regulating differential income, does not take into account external effect of resource extraction, and establishing a resource-saving and environment-friendly society that deviated from the goal of, resources tax system reform is a must. This article from the start with the present situation of Chinas resource taxation, analysis of the major problems in current resources tax in China, combined with the experience of developed countries in the world, and made a study on the countermeasures and suggestions to solve the problem. Keyword: Resource tax Problems strategies 一、我国资源税费制度的现状 1、资源税 现行的资源税是我国资源税费制度的主体，是1994年改革后，按照“级差调节，普遍征收”的立法原则建立起来的税收制度。1994年至今先后经过多次调整，形成了现在的资源税制度。按照2011年9月21日经国务院修改后的《中华人民共和国资源税暂行条例》的规定，对在我国境内开采原油，天然气的单位和个人采用从价定率的计征办法缴纳资源税，税率为5%-10%；对在我国境内开采煤炭、黑色金属矿