资源税改革对延边州的影响及建议

发布时间：2018-06-07 10:54

  本文选题：资源税改革 + 税费负担　； 参考：《延边大学》2017年硕士论文

【摘要】：自新中国成立,我国的资源税从无到有经历了多次改革。从1984年开始征收资源税,在1994年的分税制改革中,资源税征税范围得到了扩大。为适应我国经济社会发展,自2010年起我国实施了资源税的深化改革,将计征方式从从量改为从价征收,并持续进行改革。到了 2016年,清费立税、从价计征方式的扩大开启了新一轮资源税改革的全面推行。对于我国的资源税改革,多数在于宏观层面的研究上,而对于具体某一地区在资源税改革中所受到的影响则分析得较少,且多半在于新疆地区的煤炭资源税改革上。延边州内矿产资源种类多样、储量丰富,黄金、石灰石等矿产资源的储量在吉林省占有重要地位。因此研究资源税改革对延边州经济的影响就很有理论意义和现实意义。本文首先对研究资源税改革的背景、研究的意义、研究的主要内容及国内外研究现状作了介绍。为了更好、更清晰地进行研究,在进行数据分析前对文中所研究的相关概念和指标进行了界定。在概念的界定上对于资源税的概念、资源税的特点以及资源税的发展进行了介绍。接着对相关指标的界定进行了阐述。在说明数据来源的基础上将矿产资源税的研究范围确定在延边州缴纳百万资源税的矿产品目上。其次,通过数据计算和理论分析对资源税改革对延边地区相关行业的影响进行了实证研究。本文通过资源税改革前后短期内税费负担率的测算来比较分析资源税改革的影响。在测算过程中,按照资源税改革时间分别对煤炭资源税改革和2016年资源税全面改革进行了影响分析。在资源税全面改革的分析中着重对百万资源税矿产进行了分析。通过测算,得到了通过资源税改革降低了多数矿产资源企业的税费负担的结果,并对资源税改革对延边州经济发展的积极影响和消极影响分别进行了阐述。第三,为了借鉴国际经验,能从政策、制度等多方面寻求资源税改革下对延边州发展的建议,本文对国内外资源税费制度进行了比较。首先介绍了关于现行的一些税费方面的制度,而且还把我国关于资源税的改革问题进行了分析。之后阐述了美国、俄罗斯、加拿大三国的资源税费制度,从中寻找国外资源税费制度对资源税改革的启示。最后,根据数据和理论分析及借鉴国外资源税费制度,对资源税改革下延边州经济发展提出了对策建议。对策建议分别从建立补贴制度、发挥政府职能、引导企业转型以及提高煤炭开采效率等四个方面为延边地区的发展提出了对策建议。
[Abstract]:Since the founding of New China, China's resource tax has undergone many reforms from scratch. Since 1984, the resource tax has been levied, and the scope of resource tax has been expanded in the reform of the tax distribution system in 1994. In order to adapt to the economic and social development of our country, since 2010, our country has carried out the deepening reform of resource tax, changing the method of calculating and levying tax from quantity to ad valorem, and carrying on the reform continuously. By 2016, the expansion of the tax system and the expansion of the ad valorem tax system have opened a new round of resource tax reform. Most of the resources tax reform in our country lies in the macroscopic level, but the influence of a specific region on the resources tax reform is less, and most of it lies in the coal resources tax reform in Xinjiang. There are many kinds of mineral resources and abundant reserves in Yanbian Prefecture. The reserves of gold limestone and other mineral resources play an important role in Jilin Province. Therefore, it is of theoretical and practical significance to study the impact of resource tax reform on the economy of Yanbian Prefecture. Firstly, this paper introduces the background, significance, main contents and current situation of research on resource tax reform at home and abroad. For better and clearer research, the related concepts and indicators are defined before data analysis. In the definition of the concept, the concept of resource tax, the characteristics of resource tax and the development of resource tax are introduced. Then the definition of the relevant indicators are elaborated. Based on the description of data sources, the research scope of mineral resources tax is determined on the mineral products subject to million resources tax in Yanbian Prefecture. Secondly, through data calculation and theoretical analysis, the impact of resource tax reform on related industries in Yanbian area is studied empirically. This paper compares and analyzes the impact of resource tax reform by calculating the tax burden rate in the short term before and after the resource tax reform. In the course of calculation, according to the time of resource tax reform, the influence of coal resource tax reform and 2016 resource tax reform is analyzed respectively. In the analysis of the comprehensive reform of resource tax, this paper focuses on the analysis of millions of resources tax minerals. Through calculation, the results of reducing the tax burden of most mineral resource enterprises through the reform of resource tax are obtained, and the positive and negative effects of resource tax reform on the economic development of Yanbian prefecture are expounded respectively. Thirdly, in order to draw lessons from international experience and to seek suggestions for the development of Yanbian Prefecture under the reform of resource tax policy and system, this paper compares the domestic and foreign resource tax and fee systems. This paper first introduces some current tax and fee systems, and analyzes the reform of resource tax in China. Then it expounds the resource tax and fee system of America, Russia and Canada, and finds out the enlightenment of the foreign resource tax system to the resource tax reform. Finally, according to the data and theoretical analysis and drawing lessons from the foreign resource tax system, the paper puts forward some countermeasures and suggestions on the economic development of Yanbian Prefecture under the reform of resource tax. Countermeasures and suggestions are put forward for the development of Yanbian area from four aspects: establishing subsidy system, giving play to government functions, guiding enterprise transformation and improving coal mining efficiency.
【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42
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本文编号：1990923