中国资源税改革的政策研究

The policy research on the resource tax reform in China

中国矿产资源税费制度是改革开放后在矿产资源开发利用时,相关经济主体利益分化且相互间进行利益博弈的过程中发展演变而成的,资源税是以资源为对象课征的税种。随着自然资源消耗日益严重,资源税日益成为一个非常重要的税种。本文在对资源税改革的相关文献进行总结的基础上,回顾了我国资源管理的历史沿革,分析了资源税调整的国际经验,同时以煤炭市场为例,应用带有异方差调整的最小二乘法回归的计量经济模型,并分析了我国资源税调整对资源价格的影响;并在此基础上针对我国目前资源税费普遍较低,导致资源市场价格偏低,不利于资源的有效保护和合理利用的现实情况,对资源税税率及征收进行了设计:即根据矿产资源在企业销售收入中的贡献率和矿产资源的性质不同分别按照从价计征、从量计征或特殊计征三种方式进行计征;最后从资源税的征收范围、方式、生态补偿机制、环保退税机制以及加强资源的利用效率等方面提出了我国资源税改革的政策建议。

China Mineral resources tax system is forming in the process of Interest game between related economic Stakeholders in the development and utilization of mineral resources after Chinese reform and opening up, it is the tax for object digitization resources. Based on the summary of the related literatures of resources which becomes more important while the naturae resource consumes seriously tax reform, this paper reviews the history of the natural resources management in China, and analyzes the international experiences on those adjustments of resources tax firstly. Secondly, the coal market is taken as an example, the influence of the resource tax adjustment to the resource price is studied using an econometrics model, such as beast-sguare regression with heterosceclastic comection. Thirdly, because the resources tax generally low, resources price is low also, the protection and utilization of the resources is effected now, so the paper designs the rate of resources tax and the mode of collection. Lastly, some policy proposals of the resource tax reform are put forward about the tax collection scope, way, the ecological compensation mechanism, tax-drawback mechanism, the resources use efficiency, etc.