引入资源税的区域财政收入差距动态变化分析

An Analysis of the Dynamic Change in Public Finance Revenue Gap in These Regions where Resource Tax is Introduced

2011年11月1日起施行的《资源税暂行条例实施细则》是资源税的一次重大改革,标志着资源税由原来的从量计征开始向从价计征转变。本文选取变差系数和泰尔指数对我国区域财政收入差距进行测算,并选取资源税贡献率和资源税累计增加值贡献率来衡量资源税对财政收入的影响,得到以下结论:一是东部地区的资源贡献率低,东北、中部和西部地区资源贡献率较高;二是资源税贡献率的增加与资源税改革存在正向相关;三是资源税在增加中西部地区的财税收入中发挥着越来越大的作用,特别是对西部地区资源大省影响显著;四是资源税的改革有利于缩小区域间的财政收入差距。随着资源税改革的顺利进行,资源税用以实现资源价值合理补偿和生态环境恢复的功能将会得到充分发挥,区域间财政收入差距将逐步缩小。

Based on calculating China＇s regional public finance revenue gap by coefficient of variation and Theil Index and measuring the impact of resource tax on public finance revenue by the contribution rate and contribution added value rate of resource tax, this paper draws the conclusions that： firstly, the contribution rate of resource tax in the east is lower than the west and mid in China; secondly, the contribution rate of resource tax and the region-fiscal revenue difference have a positive correlativity ; thirdly, resource tax plays an ever more significant role in increasing financial revenue in west and mid; finally, the reform in resource tax is helpful for narrowing the public finance revenue gap. As the reform further develops, the public finance revenue gap among different regions will be lessened gradually.