我国资源税的经济效应及改革取向研究

发布时间：2018-05-24 05:35

本文选题：资源税政策 + 税收改革　；参考：《中国石油大学(华东)》2014年硕士论文

【摘要】：自然资源是人类生存、发展的基础,与社会经济生活息息相关。我国国民经济的发展更离不开自然资源。税收作为调控经济发展的杠杆,在经济发展及市场运行中具有不可替代的作用。资源税作为我国保护资源和环境的唯一一种绿色税种,对促进自然资源的合理开采利用及生态环境保护具有重要意义。我国资源税开征以来取得了怎样的经济效应,现存的具体问题有哪些,未来的取向问题及具体改革思路等都是需要我们审慎思考的问题,研究这些问题对完善我国资源税制,保护资源及生态环境具有重要意义。2011年11月我国进行了以改变石油、天然气的资源税计征方式为主的改革,但这只是我国资源税深化改革过程中的一小步。为了完善我国的资源税制度,充分发挥资源税在资源保护及环境恢复方面的功能,论文对我国资源税的经济效应及改革取向进行了研究。首先总结概述了资源税征收的理论依据,深入剖析了资源税作为国家宏观调控的税收手段的功能,认为资源税的功能定位应是以控制资源过度开采,消除对环境的负外部性为主,而不是调节级差收益。然后采用经济学的方法阐述了我国资源税经济效应的作用机理,在此基础上,通过公式推理和比较分析方法具体分析了我国资源税对各市场主体(资源上游开采者、下游生产者、消费者、政府)的经济效应以及对区域经济的影响,紧接着剖析了我国资源税现存的问题,并通过与国外资源税制度的比较得出了国外资源税制度对我国资源税改革在功能定位、税制模式、征税范围、计税依据、税率设计以及税权分配方面的启示。在此基础上结合国情,参考国外的资源税制度,给出了我国资源税今后改革的基本取向和具体思路,主要是分税种、分地区的实现资源税功能定位的转变;逐步扩大资源税课税范围;转变计征方式,完善计税依据;提高税负,调整税率结构;统筹税费关系等。最后针对改革过程中的可能出现的问题提出了相关建议。
[Abstract]:Natural resources are the basis of human survival and development, and are closely related to social and economic life. The development of our national economy is more inseparable from natural resources. As the lever of regulating economic development, tax plays an irreplaceable role in economic development and market operation. As the only kind of green tax to protect resources and environment, resource tax is of great significance to promote the rational exploitation and utilization of natural resources and the protection of ecological environment. What kind of economic effect has been achieved since the introduction of resource tax in our country, what are the existing specific problems, the future orientation problem and concrete reform ideas are all problems that need us to think carefully, study these problems to consummate our country's resource tax system. It is of great significance to protect resources and ecological environment. In November 2011, our country carried on the reform to change the way of resource tax collection of oil and natural gas, but this is only a small step in the process of deepening the reform of resource tax in our country. In order to perfect the system of resource tax in our country and give full play to the function of resource tax in resource protection and environmental restoration, the economic effect and reform orientation of resource tax in China are studied in this paper. Firstly, this paper summarizes the theoretical basis of resource tax collection, deeply analyzes the function of resource tax as a tax means of national macro-control, and points out that the function of resource tax should be to control excessive exploitation of resources. Eliminate negative externalities on the environment, rather than adjusting differential benefits. Then, the paper expounds the mechanism of the economic effect of resource tax in China by using the method of economics. On this basis, through formula reasoning and comparative analysis, the paper analyzes the effect of resource tax on the main body of the market (the upstream exploiter of resources) in China. The economic effects of downstream producers, consumers, governments) and their impact on regional economies, followed by an analysis of the existing problems of resource tax in China. Through the comparison with the foreign resource tax system, the author draws the enlightenment of the foreign resource tax system on the function orientation, tax system model, tax range, tax basis, tax rate design and distribution of tax power of our country in terms of function orientation, tax system model, taxation scope, tax basis, tax rate design and distribution of tax power. On the basis of this, and referring to the resource tax system of foreign countries, this paper gives the basic orientation and concrete ideas of the future reform of resource tax in our country, which is mainly the transformation of the function orientation of resource tax by tax and region. Gradually expand the scope of taxation of resources tax; change the way of taxation, improve the basis of tax planning; increase the tax burden, adjust the structure of tax rates; coordinate the relationship between taxes and fees, etc. Finally, some suggestions are put forward for the possible problems in the process of reform.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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