推动绿色发展的资源税改革研究  

Resource Tax Reform to Promote Green Development

作　　者：任强 欧阳宇琦 邵磊 REN Qiang;OUYANG Yuqi;SHAO Lei(School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 102200,China)

机构地区：[1]中央财经大学财政税务学院,北京102200

出　　处：《山东财经大学学报》2023年第3期5-15,共11页Journal of Shandong University of Finance and Economics

基　　金：国家自然科学基金项目“地方公共服务均等化的资本化效应和福利再分配研究”(71804208);中央财经大学“青年英才”培育支持计划(QYP2201)。

摘　　要：党的二十大报告强调“推动绿色发展,促进人与自然和谐共生”,并从“降碳、减污、扩绿、增长”四个方面阐述绿色发展的具体实现路径,这对资源税改革提出了相应要求。资源税主要通过税收杠杆和级差收益调节主体行为、促进绿色发展。随着资源税改革的深入,资源税在促进资源合理开采、节约使用和保护环境方面发挥更重要的作用,其功能定位与绿色发展理念趋于一致。现行资源税仍存在与绿色发展不相适应之处,如征税范围偏窄、征收环节单一、收入划分尚待完善等。为更好地实现绿色发展目标,需进一步扩大资源税征收范围,将资源税与其他政策手段相配合。在财政体制方面,需进一步合理划分资源税收入归属。The Report to the 20th National Congress of the Communist Party of China emphasizes“promoting green development and boosting harmonious coexistence between humanity and nature”,and elaborates on the specific implementation path of green development from the four aspects of“carbon reduction,pollution reduction,green expansion,and growth”,which puts forward corresponding requirements for resource tax reform.Resource tax mainly regulates the subject behavior and promotes green development through tax leverage and differential income.With the resource tax reform deepening,resource tax plays a more important role in promoting rational resource extraction,conserving use and protecting the environment,and its functional positioning tends to be consistent with the concept of green development.The current resource tax remains incompatible with green development in such aspects as narrow scope of taxation,single collection process and imperfect income division.In order to better achieve the goal of green development,it is necessary to further expand the scope of resource tax collection and coordinate resource tax with other policy measures.In terms of the financial system,it is necessary to further reasonably classify the attribution of resource tax income.

关 键 词：绿色发展 资源税 级差资源收益 税制改革 

分 类 号：F812.42[经济管理—财政学]