论资源税改革目标的实现机制

On Implementation Mechanism of Goals of Resources Tax Reform

从2011年11月起,以提高油气资源税税负为核心的资源税改革全面推开,资源所在地政府的增收效应和油气企业的增税效应显现出来。资源节约与环境保护的改革目标顺应了经济发展方式转变的客观需求,因加税而增加的经营成本能否实现价格传导,关系到改革目标能否实现。本文在阐述资源税改革目标和改革效应的基础上,分析了资源税改革的价格传导机制,认为价格传导是实现资源税改革目标的途径之一。

Since November 2011,the resources tax reform was fully open,which took the improvement the tax burden of oil and gas as the core.And it is apparent that the effect of the resources of local government income and the tax increase effect of the oil and gas companies.Resources conservation and environment protection objectives of the reform conform to the objective needs of economic development mode shift.The increase in operating costs due to tax increases and price transmission can be achieved,related to the objectives of the reform can be achieved.Based on the explanation of objectives of the reform of resources tax and the reform effect,the paper makes an analysis of the price transmission mechanism of resources tax reform,holding that price transmission is one of the ways to achieve the objectives of the reform of resources tax.