我国资源税之节约资源职能探讨  

Discussion on the Resource Conservation Function of Resource Tax in China

作　　者：张博文[1] 

机构地区：[1]中央民族大学经济学院,北京100081

出　　处：《河北科技大学学报（社会科学版）》2015年第3期14-19,共6页Journal of Hebei University of Science and Technology:Social Sciences

摘　　要：自然资源在整个国民经济运行中发挥着基础性作用。面临资源枯竭和能源危机,我国现行的资源税不能有效起到节约资源、保护生态环境的作用。对此,从资源税的目标定位、收入使用状况、宏观经济政策等方面分析了制约资源税节约资源职能发挥的几个问题,并提出资源税专款专用制度、收益权划分等改革设想,以期使资源税的改革达到节约资源、实现资源利用可持续发展的目的。Natural resources play a fundamental role in the whole national economy. The current resource tax cannot effectively play the role of saving resources and protecting the ecological environ- ment, facing resource depletion and energy crisis. This paper analyzed several problems that restrict resource conservation function display from the aspects such as goal orientation, use of income, macroeconomic policy, and put forward the reform of resource tax system of special fund for special purpose and earning division in an effort to make the resource tax reform goals in order to save resources and realize the sustainable development of resource utilization.

关 键 词：资源税 财政政策 节约资源 职能 专款专用 

分 类 号：F812.42[经济管理—财政学]