摘要
2014年11月,国家财政部发文将矿产资源补偿费的费率降为零,在实质上"取消"了这一费种。从财政部的本意来说,此举是为了清费利税、减轻矿产开发企业负担。但从性质来说,矿产资源补偿费是国家让渡所有权的对价,其费率降为零将带来国有资产流失的风险,且矿产资源补偿费的征收是由《矿产资源法》所规定的,财政部变相取消全国人大立法确定的费种,这一行为缺乏法理基础,值得商榷。笔者认为资源税费的定位混乱是这一问题发生的根源。笔者通过法理分析和历史沿革考察发现,长期以来,由于立法者没有意识到矿产资源补偿费的价值内涵,错误的将其划归行政事业性收费序列,导致其在整个资源税费体系中处于边缘地位,进而使得长期以来矿产资源补偿费费率偏低,无法充分体现国家利益。而资源税的定位混乱也是其在实际运行中偏离了其级差调节和生态补偿的既定轨道,这具体体现在资源税的计征方式与税收收入使用的不合理上。在矿产资源补偿费费率被降为零后,资源税的税收收入作为地方政府的一般预算收入无法发挥矿产资源补偿费专款专用的效果,这一举动势必对生态治理造成不利影响。资源税改革刚刚拉开大幕,笔者建议在未来的资源税改革法律路径上应当构筑完善的法律体系,以法律规范确定二者的应有地位,同时改革二者的计征方式,将回采率系数纳入资源税征收的考量因素中,并将资源税收入作为省内财政收入的专项转移支付资金,用于矿产开采地的生态治理。最后在此基础上建立起以矿产资源补偿费为核心的资源税费体系,以实现经济发展与生态保护之间的协调。
In order to lrghten the burden of the mineral companies, the Ministry of Finance of China has issued requlations to reduce the rate of mineral resources compensation fee to zero in November 2014, which rescinded the fee confirmed by the National People＇s Congress essentially. However, mineral resources compensation fee comes from the consideration of the state to transfer ownership. What＇s more, mineral resources tax is set by the Mineral Resources Code, and the Ministry of Finance does not have the right to adjust it. Thus, the author believes that this behavior is lack of legal basis. And the problem arises from the positioning error of resources tax and mineral resources compensation fee. If it was canceled, the state will lose its rights. It has been long believed that mineral resources compensation fee classified as administrative undertaking charges cannot reflect national interest. And the resources tax has deviated from the requirements of differential regulation and ecological compensation due to its unclear orientation. After this reform, the resources tax can not play the role of earmarking funds, and this is harmful for our environment. The author suggests that law regulations should determine the status of mineral resources compensation fee and resources tax and adjust the levy way of both, and establish the system of resources tax and fee centered on mineral resources compensation fee to realize the coordination of economic development and ecological protection.
出处
《中国人口·资源与环境》
CSSCI
CSCD
北大核心
2016年第1期64-69,共6页
China Population,Resources and Environment
基金
国家社科基金重点项目"中国(上海)自由贸易实验区税收法制问题研究"(编号:14AFX020)
司法部法治与法学理论研究项目"中国税法的绿色化问题研究"(编号:09SFB2043)
关键词
矿产资源补偿费
资源税
法律路径
定位
生态补偿
mineral resources compensation fee
resource tax
legal path
location
ecological compensation
