矿产资源税征收演化历程及效果评价

The Evolution Process and Effect Evaluation of Mineral Resources Tax Collection

将我国资源税征收分为空白期、从价计征期、从量计征期、改革试点期、全面从价计征期等五个阶段,并阐述了我国资源税征收从无到有、从量计征到从价计征的发展演化过程。同时分析了资源税征收情况及发展变化趋势。在此基础上,综合考虑资源税征收的影响因素,构建了资源税征收效果评价指标体系,运用层次分析法(AHP)对资源税征收效果进行了分析评价。根据评价结果,从动态调整资源税税率,考虑资源差异,提高资源税征收级差收入调节能力,改善矿业人才培养环境,引导企业技术创新等层面提出了提高资源税征收水平的相关建议。

The resource tax collection in China can be largely divided into five stages,including the blank period,ad valorem collection period,specific measurement period,reform pilot period,and full ad valorem evaluation period.The evolution of resource tax collection is summarized from scratch,and from quantity to ad valorem collection.Meanwhile,the situation of resource tax collection and its development trend are analyzed.On this basis,considering the influence factors of the resource tax collection,the evaluation index system of the resource tax collection effect is constructed and evaluated by the analytic hierarchy process(AHP).According to the results of the evaluation,it is necessary to adjust the tax rate of resource tax dynamically,to consider the difference of resources,to improve the adjustment ability of the income tax collection,to improve the training environment of the mining talents,and to guide the technological innovation of enterprises to improve the level of resource tax collection.