非再生资源价值补偿的财税政策研究——基于陕西省的数据

Research on Fiscal and Taxation Policy for Value Compensation of Non-renewable Resources Based on the Data of Shaanxi Province

本文通过对陕西省非再生资源价值补偿财税政策的分析发现:我国当前非再生资源内在价值补偿的税费体系不健全,外在价值补偿的税费体系存在缺陷,价值补偿的财政管理体制有待完善。为此,文章从健全非再生资源价值补偿的税收体系、构建横向补偿机制、完善纵向补偿机制和实施纵向税收竞争的财税政策四个层面,提出了完善非再生资源价值补偿的政策建议。

Based on the analysis of the fiscal and taxation policy for the value compensation of non-renewable resources in Shaanxi Province,we find that the tax system for the intrinsic value compensation of non-renewable resources is not perfect currently in China,the tax system for the external value compensation has defects,and the financial management system of value compensation needs improving.Accordingly,this paper proposes the policy recommendations for perfect compensation value of non-renewable resources from four dimensions： to establish a sound tax system concerning the compensation value of non-renewable resources,to build the horizontal compensation mechanism,to perfect the vertical compensation mechanism,and to execute the fiscal and taxation policy for vertical tax competition.