中国矿产资源利益分配研究综述及展望——基于政府与企业视角

发布时间：2018-03-26 21:00

本文选题：矿产资源　切入点：利益分配　出处：《北京理工大学学报(社会科学版)》2015年05期

【摘要】：基于政府和企业视角,对中国矿产资源利益分配的研究成果加以梳理,发现资源企业在获得超额利润的同时,也承受着过重的税收负担,而资源税费制度的设计缺陷是导致政府和企业资源利益分配错位的根本原因,其体现在定性不明确、定位不合理、计税不科学、分配有欠缺,为调整利益分配格局,资源税是改革之重。现有文献以规范性研究为主,缺乏对矿产资源税费结构和税费率的整体优化研究,以及改革后果的预测性研究,在矿产资源税费制度重构的理论依据上尚存分歧。为此,认为未来的研究方向有:构建矿产资源税费制度设计的理论框架;对资源企业盈余的性质和数量予以确认和计量;比较研究资源税费的不同计税依据;优化研究资源税费结构和税费率。
[Abstract]:Based on the perspective of government and enterprise, the research results of profit distribution of mineral resources in China are combed, and it is found that resource enterprises bear excessive tax burden while obtaining excess profits. The design defect of resource tax and fee system is the fundamental reason that leads to the mismatch of resource benefit distribution between government and enterprise, which is reflected in the unclear nature, unreasonable positioning, unscientific tax calculation and inadequate distribution, in order to adjust the pattern of benefit distribution. Resource tax is the most important part of the reform. The existing literature is based on normative research, which lacks the overall optimization of the structure of tax and fee and the tax rate of mineral resources, as well as the predictive study of the consequences of the reform. There are still differences on the theoretical basis for the reconstruction of the tax and fee system of mineral resources. Therefore, it is considered that the future research directions include: constructing the theoretical framework for the design of the tax and fee system of mineral resources, confirming and measuring the nature and quantity of the surplus of the resource enterprises; Compare and study the different tax basis of resource tax, optimize the structure and tax rate of resource tax and fee.
【作者单位】：中国矿业大学管理学院;
【基金】：教育部人文社会科学基金资助项目(13YJCZH260) 中国博士后科学基金第54批面上资助项目(2013M547753) 国家社会科学基金重大资助项目(11&ZD163) 江苏省高校国际问题研究中心之国际能源政策研究中心建设计划项目
【分类号】：F426.1

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