【摘要】：將資源稅擴(kuò)展到自然生態(tài)空間的占用是中國(guó)資源稅改革的新內(nèi)容,這要求通過(guò)保護(hù)資源的生態(tài)功能實(shí)現(xiàn)環(huán)境保護(hù)。資源稅改革需要擴(kuò)大征收范圍和覆蓋相關(guān)環(huán)節(jié),進(jìn)而提高整體稅率,同時(shí)根據(jù)各種資源特征以及收稅和收費(fèi)特點(diǎn),在清費(fèi)立稅原則下保留必要收費(fèi)和新增資源稅目。建議設(shè)立水資源、森林資源等資源稅目,將耕地占用稅變更為農(nóng)地占用稅,將城鎮(zhèn)土地使用稅擴(kuò)展為建設(shè)用地使用稅進(jìn)而納入農(nóng)村建設(shè)用地并設(shè)立建設(shè)用地閑置稅,對(duì)礦產(chǎn)資源在開(kāi)采和銷(xiāo)售環(huán)節(jié)分別從量和從價(jià)計(jì)征,同時(shí)推動(dòng)廢棄物資源排放管理費(fèi)改稅,形成對(duì)土地、森林、水和礦產(chǎn)等各種自然資源從開(kāi)采、使用到排放各環(huán)節(jié)有效管理的資源稅費(fèi)體系,實(shí)現(xiàn)對(duì)自然生態(tài)空間的保護(hù)。
[Abstract]:It is a new content of China's resource tax reform to extend resource tax to the occupation of natural ecological space, which requires the realization of environmental protection through protecting the ecological function of resources. The reform of resource tax needs to expand the scope of collection and cover the relevant links, and then raise the overall tax rate. At the same time, according to the characteristics of all kinds of resources and the characteristics of collection and collection, the necessary fees and new resources tax items should be retained under the principle of establishing tax on clear fees and fees. It is suggested to establish a tax on water resources and forest resources, to change the tax on the occupation of cultivated land into a tax on the occupation of agricultural land, to expand the tax on the use of urban land into a tax on the use of construction land and to incorporate it into rural construction land and to set up a tax on idle land for construction purposes. Mining and marketing of mineral resources in the volume and ad valorem respectively, while promoting waste resources discharge management fees and taxes, resulting in the exploitation of land, forests, water and minerals and other natural resources from exploitation, The natural ecological space can be protected by using the resource tax and fee system which can be managed effectively.
【作者單位】： 上海財(cái)經(jīng)大學(xué)公共經(jīng)濟(jì)與管理學(xué)院;上海財(cái)經(jīng)大學(xué)公共政策與治理研究院;上海師范大學(xué)商學(xué)院;
【基金】：國(guó)家社科基金項(xiàng)目(15BJL159) 上海社科基金(15GJ017) 上海市教育委員會(huì)科研創(chuàng)新項(xiàng)目(15ZS038)
【分類(lèi)號(hào)】：F205;F812.42

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