摘要
在以消耗资源为代价的粗放型经济增长模式下,资源税制不合理是形成我国区域间财政能力不平衡的重要原因之一。改革现行资源税制,扩大征收范围,提高税率,从而提高资源税在地方财政收入中的地位,可以促进资源节约,也可以提高资源丰富的中西部省份的财政能力。本文建议,应该改资源税为共享税,在赋予地方一定自主权的同时,仍然强调中央对资源税的控制权。
This paper argues that the unsound resource tax system was one of the reasons for the imbalance of inter-regional fiscal capacities in China under the traditional ＇high resourceconsuming＇ extensive economic growth mode. Therefore, reform of current resource tax by enlarging its levy scope and raising its tax rates may not only promote resource efficiency and conservation, but enhance the fiscal capacities of the central and western regions abundant in natural resources. The paper suggests that the resource tax shall be treated as a shared tax in further tax reform by granting localities some powers of decision while maintaining the control power of central government on resource tax.
出处
《涉外税务》
CSSCI
北大核心
2009年第3期26-30,共5页
International Taxation In China
关键词
资源税
区域间财政能力
税制改革
Resource tax Inter-regional fiscal capacity Tax reform
