油气资源生态环境税制的反思与简并逻辑——基于供给侧改革的语境  

Reflection and Simplification Logic of Eco-environmental Taxation System Levied on Oil and Gas Resources: Based on Supply-side Reform Discourse

作　　者：冯铁拴[1] FENG Tieshuan(School of Law,Wuhan University,Hubei 430072,China)

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《南京工业大学学报（社会科学版）》2018年第2期40-50,共11页Journal of Nanjing Tech University：Social Science Edition

基　　金：司法部国家法治与法学理论研究项目"资源税立法与制度设计研究"(16SFB3042)

摘　　要：简并税制是我国政府因应供给侧改革的重要理念与手段,这一理念与手段的应用不仅有助于节约市场交易成本,还有助于规范政府公共权力以促进税之正当性的达成。油气资源生态环境税制存在着多元化、重复化、随意化的问题,这与税制简并这一秉承供给侧改革意旨的理念和手段不甚吻合。唯有厘清油气资源生态环境相关税种的应有定位,将其生态环境保护功能予以整合,建立起以税款抵扣为中心,现行税制整体改革为辅助的一系列制度,油气资源生态环境税制才能既合乎法理,又顺应供给侧改革这一时代发展需要。Simplification and mergerof taxation is an important idea and means for Chinese governmentin the background of supply-side structural reform.It not only helps to save the costs of market transactions,but also helps to regulate the government′s public power to promote the legitimacy of taxation.There exist diversified,repetitive and randomized problems in the field of eco-environmental taxations levied on oil and gas resources,which is not in accordance with the idea of supply-side structural reform.Only if the positioning of eco-environmental related taxes levied on oil and gas resources is clarifed and their eco-environmental protection functions is integrated,a reasonable taxation systemis established with tax deduction at its center and the reform of the current taxation as a supplement,can the eco-environmental taxation levied on oil and gas resources conform to jurisprudence and meetthe requirements ofsupply-side reform as the need of the time.

关 键 词：税制简并 油气资源 生态环境 供给侧改革 

分 类 号：F812.42[经济管理—财政学]