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促进资源的合理使用是绿色发展的具体实践,绿色发展也是引导资源产品税改革的指导理念。基于自然资源税和资源性产品消费税保护自然资源和资源性产品生态利益的高度同质性,故统称为资源产品税。以资源产品税生态利益的保护廓清其与资源租金、经济利益调整的关系,以使用者付费原则厘定其与排污税和生态补偿税等其他环境税费的边界。剔除资源税实现财产性权益的目标,分割资源税的经济利益调整,仅保留促进资源合理使用的生态利益保护功能,明确自然资源税的保护者角色。从资源性产品消费税的立法宗旨和应税类型进行绿化,进而实现资源性产品的绿色消费。
Promoting the rational use of resources is a concrete practice of green development. Green development is also the guiding principle for guiding the reform of resource-based product taxes. Based on the high degree of homogeneity between the natural resource tax and the consumption tax of resource products to protect the ecological benefits of natural resources and resource products, they are collectively referred to as the resource product tax. With the protection of the ecological benefits of resource tax, we should clarify its relationship with resource rent and adjustment of economic benefits, and determine the boundary between it and other environmental taxes such as sewage tax and ecological compensation tax based on the principle of paying users. Excluding resource tax to achieve the goal of property rights and interests, the adjustment of the economic benefits of resource taxation should be retained. Only the function of protecting ecological interests to promote the rational use of resources should be retained, and the role of guardian of natural resource tax should be clarified. Greening from the legislative purposes and taxable types of the consumption tax on resource products to achieve green consumption of resource products.