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资源税费改革是我国税费改革的重要内容之一,其改革程度对我国税费体系的建立具有重要意义。我国一些有关环境保护的财税政策都是在计划经济条件下建立起来的,已经逐渐不适应当前向市场经济过渡阶段发挥政府和财政职能的要求,无法有效地达到保护环境的目的。目前我国资源税费体系存在着诸多问题。本文结合矿山资源税费制度改革的方向,提出了对现有资源税费制度完善的举措。应当从法律上区分矿产资源税和资源补偿费,完善计税方法,制定合理税率,加大收费征管力度,提高立法层次及其他配套改革等措施来进一步完善我国的资源税费政策。
The reform of resource tax and fee is one of the important contents of the tax-fee reform in our country. The extent of its reform is of great significance to the establishment of China’s tax-fee system. Some fiscal and tax policies concerning environmental protection in our country have been established under the conditions of a planned economy and have gradually become unsuitable for the current requirements of the government and the fiscal authorities in the transitional phase of the market economy and can not effectively achieve the objective of environmental protection. At present, there are many problems in China’s resource tax system. In this paper, with the direction of the reform of the tax and fee system for mining resources, this paper puts forward measures to improve the existing tax and fee system of resources. It is necessary to further improve China’s resource tax policy by legally distinguishing between mineral resource tax and resource compensation fee, perfecting the tax payment method, formulating a reasonable tax rate, intensifying the charge collection and management, and improving the legislation level and other supporting reforms.