The policy research on the resource tax reform in China
The policy research on the resource tax reform in China
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发表时间：
2011
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通讯作者：
Qi Antian
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作者：
Qi Antian
我国矿产资源税制是在我国改革开放后矿产资源开发利用过程中相关经济利益主体利益博弈的过程中形成的，是对实物数字化资源的税收，在对自然资源消耗严重的资源相关文献进行综述的基础上，对我国矿产资源税制改革进行了探讨，本文首先回顾了我国自然资源管理的历史，分析了资源税调整的国际经验，然后以煤炭市场为例，运用计量经济学模型研究了资源税调整对资源价格的影响，第三，由于资源税普遍偏低，资源价格也较低，影响了资源的保护和利用，因此本文设计了资源税的税率和征收模式，最后，从资源税的征收范围、征收方式、生态补偿机制、退税机制、税收优惠机制等方面提出了资源税改革的政策建议，资源利用效率等。
China Mineral resources tax system is forming in the process of Interest game between related economic Stakeholders in the development and utilization of mineral resources after Chinese reform and opening up,it is the tax for object digitization resources.Based on the summary of the related literatures of resources which becomes more important while the naturae resource consumes seriously tax reform,this paper reviews the history of the natural resources management in China,and analyzes the international experiences on those adjustments of resources tax firstly.Secondly,the coal market is taken as an example,the influence of the resource tax adjustment to the resource price is studied using an econometrics model,such as beast-sguare regression with heterosceclastic comection.Thirdly,because the resources tax generally low,resources price is low also,the protection and utilization of the resources is effected now,so the paper designs the rate of resources tax and the mode of collection.Lastly,some policy proposals of the resource tax reform are put forward about the tax collection scope,way,the ecological compensation mechanism,tax-drawback mechanism,the resources use efficiency,etc.