石油产业供需链税费与油价改革:一个整体性框架

The Reform on Oil Taxes and Oil Prices of the Oil Industry Supply and Demand Chain: an Overall Framework

采用"Hotelling Rule"改进公式、多情景政策分析及C-D生产函数等定量方法分别分析石油供需链不同税费与油价间的联动关系,从系统论视角提出我国石油产业供需链各环节税费与石油价格联动的框架构想和联动改革策略:上游开发环节,应细化不同品质石油资源税率,制定资源分品种、分阶段的动态优化税率;中间进口环节,探索随价格波动的奖励税率;运输储备环节,确定降低通胀和经济阻碍的最优运输税率和随油价不断调整的储备率;消费环节,应探讨碳税的可行性,制定应对油价变化的绿色税费体制。

This paper analyses the linkage relationship on the oil supply and demand chain＇s oil taxes and prices by the qualitative methods and mathematical model, such as hostelling-adjusted formula, multiple scenarios for policy analysis and Douglas production function and so on. We also construct the oil pricing mechanism framework on account of the systems view, which is about the different phases of the oil supply and demand chain＇s taxes and oil prices＇ linkage conduction. Finally, this paper comes up with the reform strategies, we should refine resource taxes rate with different qualities and establish dynamic and optimizing taxes rate in diverse oils and grading. We also should explore tax incentives adjusted to price variation in import process. In transportation and reserve link, optimal transport rates for reducing inflation and economy obstacles and reserve ratio which is related to oil prices must be determined. The feasibility of carbon taxes required to be discussed in the phase of consumption, and it is necessary to probe appropriate tax policies to reply the oil price fluctuation.