资源税计征方式的探讨

随着近几年国际、国内资源价格的过快变动,资源税从量计征的局限性凸显。十八届三中全会提出要加快资源税改革,实行资源有偿使用制度和生态补偿制度。为此,探讨资源税从价计征的改革就显得尤为重要。在对资源税从量定额征收与从价定率征收方式的比较分析后,认为应针对不同资源的供求状况,对于供求状况不稳定、同质产品价格差异较大、计量单位不规范的消费品,按从价定率方式征收;对于供求基本平衡、同质产品价格差异不大、计量单位规范的消费品,按从量定额方式征收。但作为总体趋势,应更多地采用从价税形式的资源税。

Discussion about the resource tax levy mode

In recent years, the international, domestic resource price fast changes, resources tax from the limitation of the amount of taxable highlights.The Third Plenary Session of the eighteen proposed to speed up the reform of resource tax system, implement the system of paid use of natural resources and ecological compensation.Therefore, to explore the resources from the tax reform of price assessment is particularly important.In the resource tax from the amount of quota system analysis and comparison of collection from the rate of price, should according to different resource supply and demand ,the supply and demand situation is not stable ,homogeneous product price difference is bigger, units of measurement are not standardized consumer goods, according to a fixed rate of ad valorem way ; for the basic balance of supply and demand, prices of the same products difference small units of measurement standard, consumer goods, according to levy from the amount of fixed.But as a general trend, should be more use of ad valorem tax forms of resources tax.