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自然资源有偿使用的依据是其经济价值与生态价值。在我国对自然资源使用的外部不经济性加以控制和补偿的最佳机制是资源税制。从经济理论上说,征收资源税是对有关自然资源使用的生产和消费的全过程进行“全成本”定价的一种手段,含经济成本和生态成本,实现其外部性成本内化。但是实践中我国的资源税功能定位缺乏关于自然资源使用生态成本的制度设计,违背了保护资源生态的初衷。因此从长远来看,我国资源税法律体系有必要将人与自然和谐发展的生态本位价值观融入到资源税功能定位的改革过程当中,争取实现向生态文明型资源税的成功转型。
The compensated use of natural resources is based on its economic value and ecological value. The best mechanism for controlling and compensating for the external diseconomies of use of natural resources in our country is the resource tax system. In economic theory, resource taxation is a means of “full cost” pricing over the entire process of production and consumption of natural resources, including economic and ecological costs, and internalizing its external costs. However, in practice, the functional taxation of resource tax in our country lacks the system design on the ecological cost of using natural resources, which violates the original intention of protecting the resource ecology. Therefore, in the long run, it is necessary for China’s resource tax law system to integrate the ecological-based values of harmonious development between human beings and nature into the process of reforming the functional taxation of resource tax so as to achieve the successful transition to an ecological and civilized resource tax.