我国资源税从价计征改革及其影响研究

发布时间：2018-05-11 08:09

本文选题：资源税改革 + 从价计征　；参考：《西南交通大学》2014年硕士论文

【摘要】：自然资源是人类生存的最基本物质基础,也是支持一国国民经济发展的重要因素。我国是以高资源消耗为代价换取的经济发展,随着经济社会的不断发展,对经济发展方式和环境保护的期望越来越高。我国现行资源税制暴露出许多问题与不足。源于节能降耗的压力、资源税税率过低调节作用弱化、地方财政收入减少,地方债务危机等原因,2010年6月,资源税改革率先在新疆试点运行。2010年12月,试点改革扩展至西部十二省份。2011年11月,资源税改革在全国范围内开始实施。本文以资源税的从价计征为主要研究内容,通过对资源税制历史沿革的研究,资源税从价计征原因的分析和资源税从价计征内容的研究,概括出资源税改革的影响,运用税收乘数理论和分布滞后模型,以新疆为研究对象,分析了资源税改革对地方经济产生的影响。最后对如何完善资源税改革提出自己的意见和建议。本文第一部分分析了资源税改革的背景,进行了文献综述的汇总,概括了文章的主要内容和研究方法。本文第二部分对我国资源税的历史沿革,资源税改革的原因和具体内容进行了分析。在资源税的改革中,对资源税计征方式进行了改革,确定了减免税的情形和综合减征率、实际减征率。第三部分主要研究了资源税改革产生的影响。此次资源税改革产生了许多影响,包括对各个利益主体的影响、资源进出口的影响以及资源利用的影响。资源税改革中,涉及到的利益主体主要有三大类：政府、企业和消费者。文章的第四部分运用税收乘数理论和分布滞后模型,以新疆为研究对象,分析了资源税改革对地方经济产生的影响。文章的第五部分对资源税改革的完善提出了一些意见和建议。资源税在推广完善中虽然存在一些问题,但是其积极的影响大于负面的影响。我国应该积极进行配套政策的制定,完善资源税改革,促进我国资源的合理利用和产业结构的优化升级。
[Abstract]:Natural resources are the most basic material basis for human survival and an important factor to support the development of a country's national economy. With the development of economy and society, the expectation of economic development and environmental protection is higher and higher. China's current resource tax system exposes many problems and deficiencies. Due to the pressure of saving energy and reducing consumption, the tax rate of resource tax is too low to regulate, the local fiscal revenue is reduced, the local debt crisis and so on. In June 2010, the reform of resource tax was first run in Xinjiang. In December 2010, The pilot reform was extended to 12 western provinces. In November 2011, the resource tax reform began to be implemented nationwide. This paper takes the ad valorem of resource tax as the main research content, through the research on the history of resource tax system, the analysis of the reason of resource tax ad valorem and the content of resource tax ad valorem, summarizes the influence of resource tax reform. Based on the theory of tax multiplier and the model of distribution lag, this paper analyzes the influence of resource tax reform on the local economy with Xinjiang as the research object. Finally, the author puts forward his own opinions and suggestions on how to perfect the reform of resource tax. The first part of this paper analyzes the background of resource tax reform, summarizes the literature review, summarizes the main content and research methods. The second part analyzes the history of resource tax, the reason and content of resource tax reform. In the reform of resource tax, the way of calculating and levying resource tax is reformed, and the situation of tax reduction and tax reduction, the comprehensive reduction rate and the actual reduction rate are determined. The third part mainly studies the impact of resource tax reform. The resource tax reform has had many influences, including the influence on various stakeholders, the influence of resource import and export and the influence of resource utilization. In the reform of resource tax, there are three main categories: government, enterprises and consumers. In the fourth part of this paper, we use the theory of tax multiplier and the model of distribution lag, take Xinjiang as the research object, and analyze the impact of resource tax reform on the local economy. The fifth part of the article puts forward some opinions and suggestions on the perfection of resource tax reform. Although there are some problems in the promotion and improvement of resource tax, its positive effect is greater than the negative one. In order to promote the rational utilization of resources and the optimization and upgrading of industrial structure, our country should actively formulate supporting policies, perfect the reform of resource tax and promote the rational utilization of resources and the optimization and upgrading of industrial structure.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

【参考文献】