基于社会福利最大化的油气资源税费研究

Research on the Oil and Gas Resource Tax Rate in China Based on Maximization of Social Welfare

合理的油气资源税费能够引导企业优化开发决策,平衡当代与后代利益关系,实现跨期资源有效配置。从跨期油气资源最优分配的角度,通过最优控制理论构建寡头垄断市场中社会福利最大化和企业利润最大化目标下的油气资源开发决策模型,并以社会福利最大化目标下的资源开发决策为基准,研究从价、从量、储量三种不同形式的油气资源税费对资源开发决策的调节作用,研究发现:(1)征收从价税费,最优的从价税率为26.4%,政府既可以保障社会最优,还可以获得较多的税费收入;(2)征收从量税费,从量税率为1.77元/吨,政府可以保证社会福利最大化,但相比从价税费政府的税费收入较少;(3)征收储量税费,社会福利最大化下的储量税费为-0.13元/吨,也就是政府需向企业进行补贴才可以保证社会最优,会形成一定的财政压力。

Reasonable tax can regulate the resources of oil and gas to optimize production, and the optimize production decisions can balance the interests of present and future generations and also maximize social welfare inter-temporal resource in development. From the perspective of optimal allocation of mineral resources, we build decision models to develop oil and gas resources to maximize social welfare maximization and corporate profits, and further through the optimal control approach, under the condition of resource development decisions to maximize social welfare, we study three different forms of regulation of oil and gas resources tax planning for resource development. The study finds ： （ 1 ） ad valorem taxes, whose optimal rate is 26.4% , so that the government not only guarantees the maximization of social welfare, but also gets more tax revenue ; （2） from the amount of taxes levied, the amount of the tax rate is 1.77 ￥ per ton, so that it can ensure the maximization of social welfare, but it has less government tax revenue; （3）tax levy reserves： social reserves taxes under welfare maximization is -0.13 ￥ per ton, which the government needs to subsidize businesses, although it can ensure the maximization of social welfare, but this will put on the financial pressure.