基于微观视角的稀土资源税改革效果评价研究

发布时间：2018-01-27 05:41

本文关键词： 稀土资源税改革微观视角效果评价　出处：《江西理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：稀土,被誉为“工业维生素”和“新材料之母”,是促进未来新材料产品发展的重要工业原料,对我国经济发展和国家安全发挥着重要的战略作用。《中国制造2025》以及“互联网+”战略的提出,给稀土产业的发展带来了巨大潜力。与此同时,《稀土行业发展规划(2016-2020年)》的制定也为稀土产业进一步发展提出新的要求。可以说,我国稀土产业正处于最好的发展机遇期。但是,稀土产业发展面临的挑战同样严峻,产业结构不合理,资源优势无法转化为经济优势,稀土资源无序开采,浪费严重,定价权缺失等“稀土问题”始终制约着稀土产业的发展。究其原因,稀土资源缺乏合理的价格形成机制是导致“稀土问题”出现的根本所在。资源税作为矿产资源企业税收成本的重要组成部分,对构建稀土价格形成机制至关重要。然而,稀土资源税自1994年开征以来,却存在着税率较轻、计税方式不合理等“水土不服”的问题。我国先后两次对稀土资源税进行改革,旨在不断完善稀土资源税制,而稀土资源的特殊性及其战略地位决定了稀土资源税改革不可能一蹴而就。学者们专门对稀土资源税改革这一问题研究较少,从微观视角出发进行研究几乎没有。本文以稀土资源税改革产生的效果为研究对象,从微观视角出发,对改革目的实现情况进行评价。在论述稀土资源、稀土产业特点及稀土资源税改革背景和目的基础上,本文运用本量利分析法、计量经济模型等方法对稀土资源税改革效果进行实证研究。主要得出以下几点结论:一是资源税收在稀土企业成本结构的地位大幅提升,从价计征方式更能体现“级差收益”原则;二是稀土资源税对利润敏感程度加大,从价计征方式更能发挥弹性调节作用;三是稀土资源税改革无法促进稀土资源的节约开采;四是稀土资源税改革未能构建合理的稀土价格形成机制;五是稀土资源税改革对产业结构的转型升级有一定的促进作用。对于实证发现稀土资源税改革存在的不足之处,本文提出区分稀土元素内部价值差异以设置合理的弹性税率、考虑将实际可采储量作为计税依据以及推行“稀土资源拍卖”方式等政策建议,为进一步深化稀土资源税改革提供思路,真正体现稀土资源的稀缺价值和战略价值,以期促进稀土产业的持续健康发展。
[Abstract]:Rare earth, known as "industrial vitamin" and "mother of new materials", is an important industrial raw material to promote the development of new material products in the future. It plays an important strategic role in China's economic development and national security. The "made in China 2025" and the "Internet" strategy have brought great potential to the development of rare earth industry. The formulation of rare earth industry development plan 2016-2020 also puts forward new requirements for the further development of rare earth industry. It can be said that China's rare earth industry is in the best development opportunity period. The development of rare earth industry is faced with the same severe challenges, the industrial structure is unreasonable, the advantages of resources can not be transformed into economic advantages, rare earth resources are exploited disorderly and wasted seriously. The lack of pricing power and other "rare earth problems" have always restricted the development of rare earth industry. The lack of reasonable price formation mechanism of rare earth resources is the root of the "rare earth problem". Resource tax is an important part of the tax cost of mineral resources enterprises. It is essential to build a price formation mechanism for rare earths. However, since the levy in 1994, there has been a relatively low tax rate on rare earths. China has twice reformed the rare earth resource tax in order to continuously improve the rare earth resource tax system. The particularity and strategic status of rare earth resources determine that the reform of rare earth resources tax can not be accomplished overnight. There is almost no research from the micro perspective. This paper takes the effect of the tax reform of rare earth resources as the research object, from the micro perspective, evaluates the realization of the reform purpose, and discusses the rare earth resources. On the basis of the characteristics of rare earth industry and the background and purpose of the reform of rare earth resource tax, this paper applies the cost-profit analysis method. Empirical study on the effect of rare earth resource tax reform is carried out by econometric model. The main conclusions are as follows: first, the status of resource tax in the cost structure of rare earth enterprises is greatly enhanced. The principle of "differential income" can be better embodied in the method of calculating value according to value; Second, the rare-earth resource tax is more sensitive to profit, and the ad valorem method can play a more flexible role; Third, the tax reform of rare earth resources can not promote the economical exploitation of rare earth resources; Fourth, the reform of rare earth resource tax failed to construct a reasonable mechanism of rare earth price formation; Fifth, the reform of rare earth resources tax has a certain role in promoting the transformation and upgrading of industrial structure. This paper puts forward some policy suggestions, such as distinguishing the internal value difference of rare earth elements to set up reasonable flexible tax rate, considering the actual recoverable reserves as the basis of tax calculation and implementing the "rare earth resources auction" method. In order to promote the sustainable and healthy development of rare earth industry, this paper provides ideas for further deepening the reform of rare earth resource tax, and truly embodies the scarcity value and strategic value of rare earth resources.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426;F406.7

【参考文献】