稀土资源税费改革与资源地的可持续发展——以赣州市为例

Rare earth taxation reform and sustainable development of resource location by using Ganzhou as the case

在对可持续发展问题的探索中,如何利用税收手段促进资源所在地的可持续发展是一个持久的关注焦点.文中以南方离子型稀土主产区赣州为例,分析其财政状况及稀土产业发展现状,通过对现行稀土资源税费制度的梳理,发现存在资源税税制设计不合理、矿产资源补偿费和环境补偿成本标准过低、税费关系不协调、矿产资源收益分配不合理等问题,这在一定程度上制约了稀土资源地的可持续发展.在此基础上,提出"改革资源税征收方式和依据、提高矿产资源补偿费征收标准、开征环境税、收益分配向资源地倾斜、加大财政转移支付力度"等促进资源型地区可持续发展的策略,并探讨了稀土产业可持续发展风险准备金制度的建立.

Promote the sustainable development of the resource location by taxation means becomes a research focus. This paper studies the current rare earth resource tax system of Ganzhou city, which is the major production area of southern ionic rare earth, by analyzing its financial balance and rare earth industry development status. Problems including unreasonable resource taxation system design, low standards of mineral resources compensation fees and environmental compensation cost, non-concerted taxes relation and inappropriate resource income distribution, check the sustainable development of resource location. We put forward the suggestions, reformation of resource tax collection methods and basis, increasing mineral resources compensation fees, environmental tax collection, more percentage of resource income distributed to resource location, financial transfer payments. It also discusses the establishment of sustainable development risk reserve system in rare earth industry.