中国资源税改革路径研究
A study of the path of China’s resource tax reform

资源税改革不仅要注重顶层设计、基本方向，还应当关注具体的制度安排和设计。文章在分析中国资源税改革的政策背景、现实困难的基础上，认为中国资源税改革应当重新定位资源税功能，普遍建立权利使用金制度，构建复合型资源税制度，并优化资源税制要素。基于此，文章提出以下政策建议：一是扩大征税范围，并建立动态税率制度，提高资源税作为政策工具调节经济的作用；二是改变资源税计税依据，体现环境保护的政策导向；三是全面清理各类资源收费制度，规范资源税优惠政策，降低“政府俘获”风险；四是按照租税分流原则，建立复合型资源税制度，完善权利使用金制度。
Based on the analysis of the defects of the current resource tax system, this paper proposes the thought and policy suggestions of China’s resource tax reform. The resource tax reform should attach importance to the top design and basic orientation, as well as to the concrete system design and arrangements. This paper holds that the basic orientation of China’s resource tax reform is to reposition the function of resource tax, establish the system of royalties, set up compound resource tax systems and optimize the elements of resource tax system. Thus, it proposes the following policy suggestions: 1)to expound the incidence of resource tax, bring water, forest, meadow, land, rare plants and animals into the scope of resource tax; 2) to establish dynamic tax rate system, improving the abilities of resource tax to regulate the economy; 3) to change the taxation basis from sales quantity or deportation and use quantity to exploration quantity, highlighting the environment-protecting function of resource tax; 4) to clear charges on resources and standardize preferential tax, so as to lower the risk of government capture; 5) transform the oil windfall tax to excess profit tax of oil resource, so as to establish the compound resource tax system.