摘要
资源税扩围是近年来资源税改革的重点内容之一,但一直未有实质性的推进。我国资源税是一个单纯的矿产资源税,还是具有更广泛意义的针对资源保护的税种,取决于征税范围是否进一步扩大。从资源保护的紧迫性和征收的可操作性而言,水资源应首先纳入征税范围。本文以资源税扩围,将水资源纳入征税范围为研究对象,在统筹水资源税费关系的框架下对水资源税主要法律要素进行探讨。文章考察了水资源费基本征收制度,从水资源费占自来水单价比重、城市水费占人均可支配收入比重、水资源费占企业负担比重三个角度对水资源费负担水平进行了评估,对水资源费征管存在的问题进行了梳理,在上述分析的基础上,依托资源税的基本制度框架,结合水资源费的征收实践,对水资源税的纳税人、征税范围、征收方式、税率、税收优惠等主要制度要素的设计进行了探讨。
Although expanding its scope of taxation is one of the key issues in resource tax reform,little progress has been made in this area in recent years. Whether China＇s resource tax is a pure mineral resource tax,or has a broader sense of resource protection, depends on whether the tax base is further expanded. Considering of the urgency of resource＇s conservation and the operability of taxation system,water resource tax should be the first to be imposed. This paper concentrates on how to expand the tax scope to water resource within the framework of integrated water resource taxes and fees. The paper examines the basic water resource fee collection system,and make a judgement about the cost burden of current water resource fee based on the proportion of water resource fee to water price,the proportion of water price to disposable income,and the proportion of water source fee to the burden of enterprises. Finally,relying on the basic institutional framework of resource tax and based on the practice of water resource fee,the paper makes suggestions on how to design the basic elements of water resource tax including taxpayer,tax base,tax rate and tax preferences etc.
出处
《中央财经大学学报》
CSSCI
北大核心
2016年第1期23-31,共9页
Journal of Central University of Finance & Economics
关键词
水资源费
征收实践
水资源税
制度探讨
Water resource fee
Practice of collection system
Water resource tax
Design of main elements of tax system
