油价波动和资源环境补偿视角下石油资源税率研究——基于山东省数据

发布时间：2018-02-13 07:41

本文关键词： 资源经济学梯度税率资源生态环境补偿方程油价波动资源环境补偿成本　出处：《运筹与管理》2015年04期 　论文类型：期刊论文

【摘要】：油价、资源与环境统筹管理政策缺失导致石油资源外部性问题日益严重,从油价波动和资源环境补偿视角出发研究石油资源税率是解决石油资源外部性,实现对油价、资源与环境统筹管理的关键。基于山东省2000~2013年石油资源开采行业数据,根据使用者成本法测算山东省石油开采行业的资源耗减成本,发现当前资源税费比率应提高14%;根据生态补偿标准模型测算生态环境成本,结合大量实地调研,指出生态环境补偿水平应从目前补偿水平的22%逐步提高至完全补偿生态环境成本。然后,根据价值对等原则构建资源生态环境补偿方程,探索性地计算了基于油价波动的石油资源税率,发现当油价处于(23~52)、(52~78)、(78~115)美元/桶的油价区间时,在7%折现率下分别对应17.51%、18.84%、19.04%的补偿税率,得出结论:当前条件下将资源税费与环境补偿费用合并征收,需要将补偿税率逐步提高至15%~20%。最后,从税率确定、计征方式以及监管体系三方面提出了执行对策。
[Abstract]:The lack of integrated management policy of oil price, resources and environment leads to the increasingly serious externalities of oil resources. From the perspective of oil price fluctuation and compensation of resources and environment, the study of oil resource tax rate is to solve the externality of oil resources and realize the realization of oil price. The key to the overall management of resources and environment. Based on the data of petroleum resources exploitation in Shandong Province from 2000 to 2013, the cost of resource consumption in Shandong oil exploitation industry is calculated according to the method of user cost. It is found that the current resource tax rate should be increased by 14 percent, and the ecological environment cost should be calculated according to the ecological compensation standard model, and combined with a large number of field investigations, It is pointed out that the compensation level of ecological environment should be gradually increased from 22% of the current compensation level to the complete compensation of ecological environment cost. Then, according to the principle of equal value, the compensation equation of ecological environment of resources should be established. An exploratory calculation of the oil resource tax rate based on the fluctuation of oil price shows that when the oil price is in the oil price range of $23, 522, 78 / barrel, the compensation tax rate of 17.51% or 18.84% is corresponding to the compensation rate of 19.04% at the 7% discount rate, respectively. The conclusion is: under the present condition, it is necessary to raise the compensation tax rate to 15% gradually. Finally, the author puts forward the implementation countermeasures from three aspects: tax rate determination, tax calculation method and supervision system.
【作者单位】：中国石油大学(华东)经济管理学院;
【基金】：国家社会科学基金资助项目(14BJL045) 山东省自然科学基金资助项目(ZR2012GM011)
【分类号】：F426.22;F812.42

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