摘要
面对高质量发展在产业结构转型、区域间协调发展以及社会高质量发展方面的新要求,资源税体系的建设仍面临税费职能定位、税收收入归属合理性以及税率税目设置等方面的挑战。未来的改革可以从以下三方面着手:首先,在明确资源税费的职能定位基础上,进一步确定税费的收入归属问题;其次,在整体税率提升的过程中,构建差异化的税率结构;最后,将可再生资源纳入资源税的征收范围内,并完善其税费体系。
Faced with the new requirements of high-quality development in terms of industrial structure transformation, regional balanced development and social high-quality development, the construction of the resource tax system still faces the challenge such as functions of tax and charges, the rationality of tax revenue attribution, as well as the setting of tax items. Future reforms can start from the following three aspects:determining the attribution of taxes and charges on the basis of clarifying the functional positioning, building a differentiated tax rate structure in the process of increasing the overall tax rate, and including renewable resources in the scope of resource tax and improving its tax system.
作者
马蔡琛
赵笛
MA Caichen;ZHAO Di
出处
《税务研究》
CSSCI
北大核心
2022年第5期40-46,共7页
基金
国家社会科学基金项目“高质量发展视域下的中国直接税间接税体系改革研究”(项目编号:21BJY076)的阶段性研究成果。
关键词
高质量发展
资源税
绿色发展
可再生资源
High-Quality Development
Resource Tax
Green Development
Renewable Resources
