石油资源税改革的经济效应

Economic Effect on the Reform of Oil Resource Tax

为提高资源配置效率,促进收入分配公平,提高石油资源税成为资源税改革的核心。分析表明,一定条件下提高石油资源税不会影响石油价格和石油资源最优配置;即使资源税会产生边际品位效应,也会有利于石油资源的长期最优配置。从资源收益合理分配来看,提高石油资源税和资源税收的合理使用,会促进石油企业提高经营效率,促进收入分配公平,优化税收结构,提高社会经济效率和促进可持续发展。

In order to improve the efficiency of resource allocation and promote fair distribution of oil resource income,the increase of oil resource tax becomes the key factor of the resource tax reform.The analysis shows that increasing oil resources tax under the certain condition will affect neither the oil price nor the optimum allocation of petroleum resources;even in the case that resource tax will generate marginal cut-offgrade results,it will also benefit to long-term optimum allocation of petroleum resources.From the perspective of reasonable distribution of resource revenue,the increase of petroleum resource tax and rational use of resource tax income,will not only increase management efficiency of petroleum enterprises,but also promote the fairness of income distribution,optimize tax structure,improve social economic efficiency and maintains economic sustainable development.