基于价格重构视角的中国稀土资源税改革——广晟有色和北方稀土案例

The Reform of Rare Earth Resource Tax from the Perspective of Price Reconstruction——The Cases of Rising Nonferrous Metals and North Rear Earth

事实上,既要实现稀土价格的合理回归,又要规避现有的WTO规制,以及适应TPP等未来更高的国际标准,仅仅从稀土交易角度着手改革是不够的,必须将研究视角向上游延伸,进行稀土采掘、加工与交易环节的资源税改革。针对我国稀土资源税费制度存在税负过低、计征方法不科学、税费关系重叠、归属不当及用途不明确等问题,需要对征税环节、征税原则、征税方式、税率、归属及用途等要素进行相应的改革,重新定义和设计稀土资源税。建议在采掘、加工与交易三个环节征收稀土资源税,并将资源回采率系数、稀土矿贫富调整系数、对库存及积压资源征税等纳入稀土资源税改革方案中,以利于通过市场和法律手段实现稀土价格重构和价值回归。

It is not enough to reform rare resource transaction for achieving a reasonable return of rare earth price, evade the existing regulations of WTO and adapt to TPP. It is necessary to reform the tax of the mining, processing and trading of rare earth recourse. Due to the problems of tax system of rare earth resource in China such as light tax burden, unscientific counting and collecting methods of tax, overlapping of tax and fees, unsci- entific ownership and uncertain use of tax, it is vital to reform the links, principles, mode, rate, ownership and use of tax and redefine and design the tax of rare earth resource. It is essential to levy the tax of rare earth resource in the process of mining, processing and trading. The resource recovery coefficient, rare earths Gini coef- ficient and collecting inventory and overstock resources should be covered in the reform of rare earth resource tax in order to achieve the reconstruction and return of rare earth price by means of market and law.