资源税应调节级差收入吗？

Should the Resource Tax Adjust the Differential Income?

在我国30多年的资源开发和利用中,资源税发挥的实际作用主要在于调节级差收入,而非解决外部性。资源地也普遍难逃资源过度开发、生态环境恶化和经济发展落后的"资源诅咒"。资源税的功能定位究竟是什么,从资源税诞生起就争论颇多。资源税究竟应该是调节级差收入还是解决外部性,抑或两者兼顾,这一根本问题的厘清是我们走出资源税困局的关键。本文运用福利经济学分析方法对资源税的功能定位进行判断,以资源供需的福利最大化为着眼点,比较了不同的资源税功能定位下资源供需总福利的大小。分析发现,不同功能定位下总福利从大到小顺序依次为:政府只对外部性征收资源税但不征收调节级差收入的资源税的社会总福利、政府不征收资源类税收的社会总福利、政府既征收调节级差收入的资源税又对外部性征收资源税、政府只征收调节级差收入的资源税但不对外部性征收资源税。结果表明,有关资源税功能定位的最优选择为矫正外部性而非调节级差收入。

With China＇ s more than 30 years＇ resource development and utilization,the real role of the resource tax is to adjust the differential income rather than to correct the externality. Resource-rich regions generally fall into resource curse,which means excessive exploitation of resources,deterioration of the ecological environment and economic backwardness. There are lots of controversies about the function of the resource tax since the birth of the resource tax. What role the resource tax should play on earth is the key to get out of the predicament of the resource tax. Using the method of welfare economics to compare the total social welfare under four different functional objects of resource tax,analysis results show that in contrast with other situations,the social welfare is maximized when the government levies resource tax only for correcting externality,the social welfare is minimized when the government levies resource tax only for adjusting differential income.So the optimal target of the resource tax is to correctthe externality instead of to adjust the differential income.