资源税改革对山东经济的影响及对策分析

发布时间：2018-01-28 20:06

本文关键词： 资源税改革山东省经济效应对策　出处：《中国石油大学(华东)》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的快速发展,资源在国民经济中的作用显得尤为重要。但由于我国在传统的经济发展过程中,一直以“高消耗、高排放、低效率”作为发展模式,使得人类对资源的无限需求性与资源的不可再生性之间的矛盾日益凸显。税收作为经济调控的重要手段,尤其与环境资源直接相关的税种——资源税,在合理开发资源,缓解资源供需矛盾方面发挥了一定的积极作用。因此,我们有必要研究此次资源税改革对资源开采业、资源消耗、政府财政收入等方面产生的直接影响,为应对资源税的进一步改革以及经济的可持续发展提出切实可行的建议。本文以山东省为例,研究最新一次资源税改革对山东省经济的影响。在研究资源税改革的经济效应之前,本文首先明确了资源税征收的理论依据,并从资源价值补偿的角度来对资源税进行定位。在理论梳理的基础上介绍了我国现行的资源税,研究了资源税的改革趋势。本文调查了山东省资源开发现状以及社会、经济发展状况,运用山东省资源税改革的经济数据,具体分析了资源税改革对山东省政府财政收支、资源相关企业行为、消费者生活等方面的影响。通过相关的分析可以看出,2011年实施的资源税改革作用明显,但这次的改革并不彻底,只是一个是初步的改革,资源税改革的进一步的深化势在必行。结合资源税改革的趋势分析,最后文章对山东省经济的可持续发展提出了建议。
[Abstract]:With the rapid development of China's economy, the role of resources in the national economy is particularly important, but in the traditional process of economic development, our country has been "high consumption, high emissions, low efficiency" as the development model. It makes the contradiction between the unlimited demand for resources and the non-renewable resources increasingly prominent. As an important means of economic regulation and control, especially the tax-resources tax, which is directly related to environmental resources. It has played a positive role in the rational development of resources, ease the contradiction between supply and demand of resources. Therefore, it is necessary to study the resource tax reform on the resource mining industry, resource consumption. The direct impact of government revenue and so on, in order to deal with the further reform of resource tax and the sustainable development of the economy, put forward practical suggestions. This paper takes Shandong Province as an example. This paper studies the impact of the latest resource tax reform on the economy of Shandong Province. Before studying the economic effect of the resource tax reform, this paper first clarifies the theoretical basis of resource tax collection. And from the perspective of resource value compensation to locate the resource tax. On the basis of theoretical analysis, this paper introduces the current resource tax in China. This paper investigates the current situation of resource development and social and economic development in Shandong Province, and applies the economic data of resource tax reform in Shandong Province. The impact of resource tax reform on Shandong provincial government fiscal revenue and expenditure, resource-related enterprise behavior, consumer life and so on is analyzed in detail. In 2011, the reform of resource tax is obvious, but this reform is not thorough, only a preliminary reform, the further deepening of resource tax reform is imperative. Combined with the trend analysis of resource tax reform. Finally, the paper puts forward some suggestions for the sustainable development of Shandong economy.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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