资源税改革的预期效应分析

Analysis of the Expected Effect on Resource Tax Reform

资源税改革是我国"十二五"期间构建有利于转变经济发展方式的财税体制的重要内容之一。2010年6月起,资源税改革率先在新疆试点,对地方财政收入具有重要的影响,但对企业生产成本以及税负转嫁对下游企业和消费品的影响不容忽视。短期来看,改革可能导致物价上行的压力值得关注;长期来看,资源价格变动引发物价全面上涨的可能性并不大。

The resource tax reform is an important content of fiscal and taxation system on the transformation of economic development during Twelfth-Five-Year Plan.Since June 2010,the first pilot project in Xinjiang has an important influence on the local fiscal revenue,but the tax burden on production costs and Passed on to downstream enterprise and consumer goods can not be ignored.The short term,the reform could lead to upward pressure on prices of concern,in the long term,resource price changes caused by price hikes are not likely.