摘要
生产地和注册地不一致、跨区经营、总分支机构所在地不同这三种形式会造成税收偏离,而现行矿产资源国家所有的产权安排、税制结构中一般税费过高、特殊税费过低的畸形结构、税收层级配置向中央倾斜则是造成税收偏离的根本原因。国家规制对税收偏离的影响主要是通过价格扭曲途径,应该凸显特殊税费的地位,降低一般税费的比例,界定环境产权和深化矿产资源价格改革,税收应尽量向资源地倾斜,建立生态补偿机制。
This paper analyzes three forms that may cause tax deviation : inconsistent locations of production and registration,cross-region operation,and different places for headquarters and branches.However,the fundamental causes of tax deviation lie in the existing property rights arrangement of state own-mineral resources,the abnormal tax structure in which the general tax is high and special tax is low,and the taxation allocation which is inclined to the central government.The influence of the state regulations on tax deviation depends mainly upon price distortion,so it is necessary to make the predominant position of special tax and lower the proportion of general tax,define the environmental property rights and deepen the price reform of mineral resources,make the taxation be inclined to the region of outputting resources and establish the ecological compensation mechanism.
出处
《中国地质大学学报(社会科学版)》
CSSCI
北大核心
2013年第2期8-14,140,共7页
Journal of China University of Geosciences(Social Sciences Edition)
基金
国家社会科学基金重大项目"完善生态补偿机制研究"(12&ZD072)
中央高校基本科研业务费专项资金资助项目"加大陕西省产业结构的调整与优化研究"(skzd11016)
国家自然科学基金项目"西部区域创新环境质量评价
监测与空间差异研究"(71273209)