煤炭资源耗减价值及其“利益共享、风险共担”补偿机制研究

Study on the Coal Depletion Value and Compensation Mechanism Characterized as Benefit and Risk Sharing

煤炭行业清费建税,资源税从价计征引起了社会各界对资源税费制度改革的热议,而资源耗减价值是资源税费制度改革的重要依据之一。将资源回采率纳入使用者成本模型,科学计量了我国2000-2011年间煤炭资源的耗减价值。分析表明:2000-2011年间,4%折现率下煤炭资源耗减价值增加了22倍之多,而资源税费却仅仅增长了7倍,煤炭资源耗减价值与资源税费实际征收额之间存在有巨大缺口得不到补偿;国家资源所有者权益的实现度与煤炭经济形势呈逆向分布,煤炭工业利润率的上升并没有带来国家资源所有者权益的增加,导致这种错位的原因与我国不合理的资源税收机制有很大关系;资源税税率的理论区间为1.11%-8.85%,与国家规定的2%-10%高度重合,从而说明国家决策的合理性。为使资源所有者权益的实现度与煤炭工业经济形势相"挂钩",以资源税收入等于资源耗减价值为切入点,对资源所有者权益的实现度进行数理分析,求得了资源税税率与当期资源价格的关系,发现固定税率的资源税难以适应市场波动,于是提出"资源税+利润税"的组合税收工具,确定了利润税的起征点,计算得出了资源税和利润税的税率组合。该组合税制在一定程度上能够平抑经济周期对煤炭工业造成的影响,同时又维护国家资源所有者权益,从而实现国家与煤炭工业"利益共享、风险共担"。

The reform of resource tax and fees in Chinese coal industry with features of abolishing all kinds of fees and establishing ad valorem tax arouses hot discussion of the public. One of its important theoretical bases is the theory about resources depletion value. In this paper, resource recovery rate is introduced into the user cost model that is used for measuring Chinese coal depletion value in the year of 2000 to 2011. The results indicate ： ① between 2000 and 2011, the value of coal depletion increased by more than 22 times, while the tax revenue increased by just 7 times. There was a huge gap between the coal depletion value and the tax revenue that was not compensated. ② The realization degree of resource owner＇ s equity was opposite to the coal economy situation, that is, the uplift of profit rate of the coal industry did not lead to increase of owner＇ s equity of the resource. The reason primarily lies in the unreasonable resources taxation in China. ③ The theoretical interval of resource tax rate is from 1.11% to 8.85% which overlaps much with that decided by the government that is between 2% and 10%. In order to connect the realization degree of resource owner＇ s equity to the economy situation of coal industry, mathematical analyzation is made letting the resource tax revenue equal to the coal depletion value. The functional relation between the resource tax rate and the resource price is worked out and then it is found that the resource tax with fix rate is hard to adapt to the coal economy fluctuation. Therefore, the combined tax instruments including resource tax and profit tax are proposed. The threshold of the profit tax and the combination rates of the two taxes are decided. This combined tax instruments, on the one hand reduce the impact of economic cycle on the coal industry, and on the other hand, fully achieve the resource equity of our country, which can ensure benefit and risk sharing between the government and the coal industry.