CAJ | 학술논문

发达国家发展理念变迁和工业化的历程表明,合理的资源税体系有利于促进资源高效利用、加快转变发展方式。我国开征资源税已有30年的历史,资源税体系随着我国发展理念的变迁先后经过三次大的变革。为加快转变发展方式和适应发展新常态的要求,资源税改革应以促进自然资源合理开发利用、生态环境保护、加快转变发展方式为目标,分三阶段、从六方面逐步推进,即2015年至2016年初步完善资源税体系,2017年至2018年基本完善资源税体系,2019年至2020年基本实现资源税改革目标,明确资源税定位,确定合理税负水平,扩大征收范围,完善计征方式,完善资源性产品价格形成机制,完善相关配套措施。
발체국가발전이념변천화공업화적역정표명,합리적자원세체계유리우촉진자원고효이용、가쾌전변발전방식。아국개정자원세이유30년적역사,자원세체계수착아국발전이념적변천선후경과삼차대적변혁。위가쾌전변발전방식화괄응발전신상태적요구,자원세개혁응이촉진자연자원합리개발이용、생태배경보호、가쾌전변발전방식위목표,분삼계단、종륙방면축보추진,즉2015년지2016년초보완선자원세체계,2017년지2018년기본완선자원세체계,2019년지2020년기본실현자원세개혁목표,명학자원세정위,학정합리세부수평,확대정수범위,완선계정방식,완선자원성산품개격형성궤제,완선상관배투조시。
The course of development and industrialization of developed countries show that resource use and transformation of development pattern benefit from sound resource tax system. It has been 30 years since China began to collect resource taxes. This system has experienced three great reforms along with the changes of China＇s development concepts. Resource tax reform should be aimed at helping rational use of natural resources, environmental protection and transformation of development pattern to adjust to the new normal. It is suggested that resource tax reform follow three phases which are initial improvement in 2015-2016, further improvement in 2017- 2018 and objective achievement in 2019-2020. We expect resource tax reform to be achieved through specific target, rational burden, clear scope, improved tax mode, price mechanism for resource products and relevant suonortinz measures.