关于现行资源有偿定价的思考

Some Consideration about Pricing on Current Resources Compentation

目前,我国资源有偿使用状况不容乐观,资源价格和资源税额都明显偏低,不仅不利于节能减排,而且也不利于我国生态环境的修复和治理。出现这些问题的根源主要在于资源的定价体系存在问题,税收在资源的价格形成机制中未起到应有的作用。应通过改变现有定价机制及完善现有的资源税费制度来改善我国资源有偿使用状况。

At present,China＇s resource compentation pricing is not optimistic.Resource prices and resource tax charges are significantly lower,they are not conductive to energy conservation and lead to the deterioration of ecological environment in China.The root causes of these problems is the resource pricing.This paper makes some suggestions for improving the existing pricing base and relevant taxation system.