我国矿产资源税费制度演进及资源税改革研究

发布时间：2018-03-25 23:08

本文选题：资源税　切入点：运行绩效　出处：《石家庄经济学院》2014年硕士论文

【摘要】：改革开放30年来，我国经济高速发展，但经济增长仍未摆脱“高消耗、高增长、低效益”模式，资源浪费现象严重，利用率不高，破坏了生态环境。大量资源消耗是经济快速发展的基础，我国资源总量丰富，但人均占有量低，不能满足经济快速发展的要求，致使资源约束与现实需求间矛盾日益突出，影响经济社会发展。作为国家调节经济发展与资源供给间关系的重要工具，资源税起着举足轻重的作用。我国现行资源税功能尚未得到充分发挥，对资源与经济社会发展的调节作用有限。为了节约资源、保护生态环境、维护代际公平，实现经济发展的可持续性，亟需改革和完善我国资源税费制度。文章首先回顾资源税费理论，分别介绍了地租理论、供需理论、外部性理论以及矿产资源耗竭理论，对矿产资源税费种类以及我国资源税费制度改革历程进行介绍，分析我国矿产资源税费制度运行绩效；之后，，根据资源税制运行绩效，提出我国矿产资源税存在的问题：一是资源税定位不明确，计税依据不合理；二是资源税征税范围偏窄，资源税率偏低；三是资源税费和其他税费存在重复征收现象；四是资源税收入分配与使用体制不合理，破坏生态环境。针对这些问题，提出资源税由从量改为从价是根本的改革方向；然后，分析新疆从价计征的改革成效，借鉴美国、俄罗斯、澳大利亚的先进经验，提出各地区应根据各自的资源禀赋情况，制定适合本地的改革方案；最后，笔者认为资源税具体改革措施应从以下五个方面进行：一是扩大资源税征税范围；二是改革资源税计征方式；三是提高资源税负水平；四是规范资源税收入的分配与适用；五是合理界定矿业开发中的环境权利，积极保护生态环境。
[Abstract]:During the past 30 years of reform and opening up, China's economy has developed at a high speed, but the economic growth has not been rid of the pattern of "high consumption, high growth and low efficiency". The phenomenon of resource waste is serious and the utilization rate is not high. A large amount of resources consumption is the basis of rapid economic development. The total amount of resources in China is rich, but the per capita amount of resources is low, which can not meet the requirements of rapid economic development, resulting in the increasingly prominent contradiction between resource constraints and actual needs. As an important tool for the state to regulate the relationship between economic development and resource supply, resource tax plays an important role. In order to save resources, protect ecological environment, maintain intergenerational equity and realize the sustainability of economic development, it is urgent to reform and perfect the tax and fee system of resources in China. This paper first reviews the theory of resource tax and fee, introduces the theories of land rent, supply and demand, externality and depletion of mineral resources, and introduces the types of tax and fee of mineral resources and the reform course of tax and fee system of resources in China. After analyzing the operating performance of the tax and fee system of mineral resources in China, according to the operating performance of the tax system of resources, the paper points out the problems existing in the taxation of mineral resources in China: first, the location of the tax is not clear, the basis of taxation is unreasonable; the second, the scope of taxation of resources is narrow. The resource tax rate is on the low side; the third is the phenomenon of repeated collection of resources taxes and fees and other taxes and fees; the fourth is the unreasonable system of distribution and use of resources tax income, which destroys the ecological environment. In view of these problems, It is proposed that the change of resource tax from quantity to ad valorem is the fundamental direction of reform. Secondly, the paper analyzes the effect of the reform of ad valorem levy in Xinjiang, draws lessons from the advanced experience of the United States, Russia and Australia, and points out that each region should be based on its own natural resources endowment. Finally, the author thinks that the specific reform measures of resource tax should be carried out from the following five aspects: first, to expand the scope of resource tax collection; second, to reform the way of resource tax collection; third, to raise the level of resource tax burden; The fourth is to regulate the distribution and application of resource tax income, and the fifth is to define the environmental rights in mining development and actively protect the ecological environment.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F426.1

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