纵向关联市场、资源税改革和中国稀土出口——对资源从量税和从价税实施效果的评估

Vertical Related Markets,Resource Tax Reform and the Export of China's Rare Earth:Evaluation of Implementation Effect of Volume-based and Ad Valorem Tax of Resources

我国稀土资源税的征收由从量计征转为从价计征显然更加符合市场化原则,但是这两类计征方式对中国控制世界稀土价格的能力是否一致?不同类型的税收计征方式会如何影响资源税的实施效果呢?文章通过构建一个基于纵向关联市场的博弈模型,研究了政府征收稀土资源税的不同方式对企业税负转移的影响。研究发现:(1)如果我国上游稀土产业市场集中度低或者发达国家下游稀土产业集中度高,则不论何种征收方式,其税负主要由下游发达国家生产厂商承担。(2)当稀土生产的边际成本较高时,从价计征的资源税税负转移幅度要高于从量计征,即征收从价税所带来的稀土出口价格上升程度更高。(3)如果我国稀土上游产业集中度很高或者发达国家稀土下游产业集中度很低,当资源税从价计征时,我国可以对稀土生产征收资源税;当资源税从量计征时,我国就需要对稀土生产进行补贴。总之,不管征收方式如何,资源税政策的实施效果都和上下游的市场结构有关。因此,要促进我国稀土产业的健康发展,不仅需要在短期内采取从价征收的资源税对其加以保护,而且也需要着眼未来,鼓励我国稀土产业的下游企业依靠技术进步做大做强,从根本上改变当前稀土下游产业基本上为发达国家所垄断的局面。

The levy on China＇s rare earth from volume-based tax to ad valorem tax is obviously more in line with market-oriented principle,but are these two types of tax levied consistent with China＇s ability to control the rare earth prices in the world？How will different types of tax levied affect the implementation of resource tax？This paper constructs agame theory model based on vertical related markets to study the effects of different types of rare earth tax levied by governments on enterprise tax burden transfer.It arrives at the following conclusions：firstly,if our market concentration of upstream industry is low or the downstream imported market concentration rate is high for the same market structure,no matter which kind of tax is levied,the tax burden will be mainly taken by production enterprises in downstream developed countries;secondly,when the marginal costs of rare earth production are higher,the transfer of ad valorem tax burden on consumer is larger than the one of volume-based tax burden,namely the export price rise brought by levying ad valorem tax is higher than that by volume-based tax;thirdly,if our market concentration of upstream industry is high or the downstream imported market concentration rate is low for the same market structure,China should levy resource tax on rare earth production when the governments choose ad valorem tax,but China should offer resource subsidies to rare earth production when they use volume-based tax.In short,the effect of resources tax policy implementation is related to upstream and downstream market structure.Therefore,to encourage the healthy development of rare earth industry in China,it needs to not only levy ad valorem tax on rare earth in the short term,but also focus on the future to encourage downstream enterprises in China＇s rare earth industry to be bigger and stronger by relying on technological progress and fundamentally change the monopoly of downstream rare earth industry by developed countries at present.