矿产资源税的改革逻辑与实践考察——以资源税法为研究视角  

Resources Tax Reform:Rationale Analysis and Practical Evaluation from the Perspective of Resources Tax Law

作　　者：郭楠 GUO Nan(School of Law, Jiangnan University, Wuxi 214122, China)

机构地区：[1]江南大学法学院,江苏无锡214122

出　　处：《大连理工大学学报（社会科学版）》2021年第1期68-73,共6页Journal of Dalian University of Technology(Social Sciences)

基　　金：国家社会科学基金青年项目“环境污染第三方治理法律制度完善研究”(19CFX078);中央高校基本科研业务费专项资助项目“环保制度与食品安全制度协同实施的法律机制研究”(JUSRP11977)。

摘　　要：矿产资源税改革的立法进程,既突出了“从价计征”与“清费立税”的时代要求,又彰显了“税收法定”的法治精神。资源税于性质上与矿产资源租有本质区别,理应纳入环境税法体系。然而,2019年通过的《资源税法》没有规定资源税的法律性质,矿产资源税与相关税、费的界限亟待明确。实证研究表明,资源税改革对于降低能源消耗、优化能源结构、改善环境质量具有一定的贡献,但现行的资源定价机制使资源税尚未充分发挥保护环境的改革目标。鉴于此,《资源税法》应当明确资源税的法律性质与立法目的,增强矿产资源税费体系的内部统一与外部协调。同时,科学制定资源价格,将矿产资源的稀缺性和社会价值纳入资源税的应纳税额,使资源税充分内化矿产资源开采所消耗的环境成本。The legislative process of mineral resources tax reform not only highlights the current requirements of“ad valorem”and“clearing fees and establishing taxes,”but also demonstrates the legal spirit of“statutory taxation”.Resource tax is different from mineral resource rent and is subject to environmental taxation.However,The Resource Tax Law passed in 2019 does not stipulate the legal character of resource tax.The clarified boundaries among mineral resource tax,related taxes,and fees are pending.Although empirical researches have shown that resource tax reform has positive impact on energy structure,power efficiency,and air quality,the current resource pricing mechanism constrains the resource tax from fully achieving the environmental protection reform goal.Therefore,the Resource Tax Law should define the legal character and the legislative intent of resources tax in order to strengthen the internal unity and external coordination of the mineral resource-tax-fee system.At the same time,it is necessary to formulate resources price by scientifically incorporating the scarcity and social value of mineral resources into the taxable amount of resources tax so that the resource tax can fully internalize the environmental costs consumed by mineral resources exploitation.

关 键 词：矿产资源税 环境税 外部性 资源定价 

分 类 号：D912.6[政治法律—环境与资源保护法学]