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针对青海省特殊、惟一、珍贵而稀有的矿产及生态物种的保护,我国现行资源税显示出征收范围过窄,税率设计未考虑资源开采对环境以及对后代资源破坏不可逆转的外部成本等问题。此外,税收对循环经济的支持力度不够,绿色环境保护税缺位等问题也影响了青海省的生态资源协调发展。因此,应在完善生态系统税收制度的基础上,完善税收优惠政策,优化分税制收入体制。
In view of the special, unique, precious and rare mineral and ecological species protection in Qinghai Province, the current resource tax in our country shows that the collection scope is too narrow, and the tax rate design does not consider the external costs such as irreversibility of the environment and the destruction of future generations’ resources. In addition, the tax support for circular economy is not enough, green environmental protection tax vacancy and other issues also affected the coordinated development of ecological resources in Qinghai Province. Therefore, on the basis of perfecting the ecosystem tax system, we should improve the preferential taxation policies and optimize the revenue-sharing system.