Research On The Ecologicalization Of Resource Tax Law

Resource tax law is an important means to regulate human behavior of exploitation and utilization of natural resources and to distribute resources benefits.In the critical period of logic transformation of China’s economic development,what should be the course of resource tax law becomes an urgent problem to be solved.The concept of ecological civilization brings new thinking and method of rule by law to the development of resource tax law,and provides a kind of development thinking with scientific values.Ecological resource tax law refers to the concept of ecological civilization as the direction,the sustainable use of China’s natural resources as the legislative goal,the basic theory of the resource tax law,logical basis and core categories of a comprehensive review,so as to realize the ecological construction of the resource tax system.The ecologicalization of the resource tax law requires that the legislation can comprehensively consider the ecological requirements of rational development and utilization of resources,protection of resources and protection of the ecological environment of resources,so as to construct a complete legal system of resource tax.From the point of view of interest analysis,the source of resource crisis is the contradiction and conflict of different interests caused by human’s demand and desire for natural resources.The reason for the ecologization of the resource tax law is to coordinate,balance and settle all kinds of resource interest conflicts caused by human development and utilization of natural resources.Resource tax law is a distribution method of natural resource benefits,so resource benefits are regarded as the logical basis for the ecological development of resource tax law.By defining the legal connotation of resource interest and classifying the resource interest,the ecological interpretation of the natural legal interest of resource tax is realized.Since natural resources have both ecological value and economic value,resource benefits consist of ecological and economic benefits.The legal structure of the economic interest of resources includes the economic interest of subsistence guarantee and the economic interest of development.The legal structure of resource ecological interest includes the ecological interest of security resources and the ecological interest of spiritual resources.The resource economic interest and the resource ecological interest constitute the basic structure of the resource interest,so the resource interest internally presents the two sides of one body and the characteristics of the unity of contradictions.The ecologicalization of resource tax law should realize the balance between ecological interests and economic interests in resource interests,which needs to be realized through the right and obligation mechanism with resource rights as the core and the power and responsibility mechanism with resource rights as the core,that is,resource interests need to be realized through the allocation of relevant rights and powers in resource taxes.Resource tax rights are the primary means of allocating resources interests to enactment legal interests,and power derives from rights.They are the secondary means of allocating resources interests to enactment legal interests.Resource tax right is the core of the ecological research of the whole resource tax law and the core category of the ecological research of the resource tax law.Resource tax right is the basic content of resource interest as legal interest and also the realization way of resource tax interest.Resource interest is the original concept of resource tax right.Resource tax right does not refer to a certain power or right,but the legal system composed of resource tax right and resource tax power.The ecologicalization of the resource tax law leads the resource tax law from "confrontation between resource tax rights and resource power" to "unification of resource tax rights and resource tax rights".Resource tax right and resource tax power are actually two aspects of the resource tax law.The right and power of the resource tax law are constructed in a typed way to form a systematic study with internal coordination,unity and close logical relationship.From the perspective of resource interests,this paper classifies the resource tax rights according to the way of human exploitation and utilization of natural resources.The resource tax rights can be divided into the resource tax rights based on the utilization of natural resources and the resource tax rights based on the acquisition of natural resources.The utilization resource tax right is generated based on the behavior of the subject to develop and utilize the ecological space of natural resources,and its tax objects are various ecological space resources such as land space,water space,sea space,etc.The right of obtaining resource tax is generated based on the behavior of the subject to develop and utilize natural resources to obtain resource products,and the tax object is natural resource products.At present,the Resource Tax Law only regulates the exploitation and utilization of direct access to natural resources.In the internal structure of the power system of resource tax,there are four power paths of resource tax law to realize the distribution of resource benefits: resource tax legislative power,resource tax collection and management power,resource tax income power,and resource tax expenditure power.These four powers are organized and exercised by the central and local governments and tax authorities respectively according to law.The resource tax law should realize the internal benign operation of resource tax rights and power,so as to realize the transformation of the resource tax law from the unitary dominant power to the dual dominant power of resource tax rights and resource tax power,which is the institutional basis for the transformation of the rule of law of resource tax from the traditional control mode of control and suppression to the modern governance mode of participation and response.From the theoretical level,the research on the resource tax right as the core category of the ecological resource tax law is actually to sort out the concepts and relations of the basic categories such as resource tax power,resource tax right and resource interest in the theory of resource tax law.This will provide universal theoretical basis for the new phenomenon of resource tax law arising from China’s development demand in the future.In the framework of unified resource tax right structure,the resource tax rights and obligations of multiple subjects and the resource tax rights and obligations should be balanced to provide a theoretical basis for the construction of ecological resource tax system.The ecological system construction of resource tax law includes the construction of legislative mode and system framework,as well as the legislative purpose,basic principles,legal rights relations,constitutive elements and the remolding of tax expenditure system.The resource tax law should adopt the legislative model of the basic law,under which the natural resources legal system mainly consists of a basic law of resource tax and a separate law or separate regulation of resource tax.Under the construction of ecological civilization,the resource tax law should aim at "realizing the sustainable utilization of natural resources and ecological environment protection" and "expanding and stabilizing the fund source of natural resources protection".The resource tax law takes the principle of tax legality,tax fairness and tax efficiency as the basic principles,and interprets the basic principles ecologically.The ecological legal right relationship of resource tax law includes three kinds of relations: right and power,right and right,power and power.The rights and obligations of resource tax authority subjects and the rights and obligations of resource tax authority subjects are the externalized forms of these three legal relations.Ecological reform will be carried out on the tax scope,levy method,tax rate,tax and other elements of the resource tax law.