我国资源税对能源矿产资源利用的影响分析

发布时间：2018-05-05 16:26

本文选题：资源税 + 能源矿产资源　；参考：《吉林大学》2017年硕士论文

【摘要】：我国是能源矿产资源大国,资源总量丰富,但与世界平均水平相比,人均资源占有量并不具优势,属于资源匮乏的国家,并且在资源开采以及加工的过程中,由于受技术水平以及发展模式等方面的限制,致使环境污染及资源浪费等问题日益严重;另一方面,随着我国工业化与城镇化的发展,能源需求不断增加,为弥补能源消费缺口,我国从国外进口大量矿产资源,资源对外依存度过高,能源安全存在较大隐患。所以为了缓解社会发展与资源环境之间逐渐深化的矛盾,需要通过适当的政策手段进行调控干预。我国从1984年正式开始对占有及开采能源矿产资源者征收资源税,而后根据不同时期的社会发展需要对资源税制度进行了多次调整。随着我国生态文明建设的推进,资源税的功能定位逐渐转向促进资源合理开发利用以及社会可持续发展等方面。因此,评价当前资源税收政策的有效性,推行切实可行的政策措施,进一步提升自然资源利用水平、延缓自然资源耗竭速度、改善地区生态环境,是当前社会发展中迫切需要解决的问题之一。本文在梳理我国资源税制度以及能源矿产资源基本情况的基础上,通过分析资源税政策变动对能源矿产资源开采企业利润、我国单位GDP能耗以及国内能源矿产资源消费量变动的影响,探讨资源税制度是否具有提高我国能源矿产资源利用效率的作用,并得出结论:征收资源税对提高能源矿产资源的整体利用效率能够起到一定的积极作用。但现行的资源税制度在税制设计上仍存在许多的问题,本文结尾就当前资源税改革方向、改革措施等问题提出了相关的政策建议。
[Abstract]:China is a large country of energy and mineral resources, the total amount of resources is abundant, but compared with the average level of the world, the per capita share of resources does not have the advantage, it belongs to the country with scarce resources, and in the process of exploitation and processing of resources, Due to the limitation of technological level and development mode, environmental pollution and waste of resources are becoming more and more serious. On the other hand, with the development of industrialization and urbanization in China, the demand for energy is increasing. In order to make up for the gap of energy consumption, China imports a large number of mineral resources from abroad, which leads to a high degree of dependence on foreign resources and a great hidden danger to energy security. Therefore, in order to alleviate the contradiction between social development and resource environment, it is necessary to regulate and intervene by appropriate policy means. Since 1984, China began to levy resource tax on those who possess and exploit energy and mineral resources, and then adjusted the resource tax system for many times according to the needs of social development in different periods. With the development of ecological civilization in China, the function orientation of resource tax has gradually turned to promote the rational exploitation and utilization of resources and the sustainable development of society. Therefore, to evaluate the effectiveness of the current resource tax policy, to carry out practical policies and measures, to further enhance the level of natural resource utilization, to delay the depletion of natural resources, and to improve the ecological environment of the region. Is the current social development in the urgent need to solve one of the problems. On the basis of combing the resource tax system and the basic situation of energy and mineral resources in our country, this paper analyzes the profits of energy and mineral resources mining enterprises through the changes of resource tax policy. The effect of energy consumption per unit GDP and the change of domestic consumption of energy and mineral resources in China is discussed. Whether the resource tax system can improve the efficiency of energy and mineral resources utilization in China is discussed. It is concluded that the collection of resource tax can play a positive role in improving the overall utilization efficiency of energy and mineral resources. However, there are still many problems in the tax system design of the current resource tax system. At the end of this paper, some policy suggestions are put forward on the reform direction and measures of the current resource tax system.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.1

【相似文献】