关键词: 资源税扩围,立法模式,综合模式,分散模式,二元并立模式

Abstract: The resource tax law straddles the resource law and the traditional tax law. Under the background of resource tax expansion, the purpose and attributes of resource conservation and ecological protection become increasingly prominent, even leaping into a dominant position, making the selection of legislative models more special than traditional tax laws. The selection of the resource tax legislative model should also seek a balance between the decentralized model represented by the resource law and the comprehensive model represented by the traditional tax law. Under the comprehensive model, the resource tax legislation is faced with the obstacles of legislative purpose and tax elements extraction technology. Under the decentralized model, the resource tax legislation is faced with the problems of legislative conflicts and political acceptance. As a compromise between the comprehensive model and the decentralized model, the binary parallel model is the best available legislative model after resource tax expanded, it has technical feasibility when compared with the comprehensive model, and it has many institutional advantages when compared with the decentralized model. The essence of the binary parallel model is to integrate water resources into the current resource tax legislation as a tax item, while other natural resources such as forests, grasslands, and tidal flat areas are classified into other categories with special ecological protection tax laws.

Key words: resource tax expansion; legislative model; comprehensive legislative model; decentralized legislative model; binary parallel model