中国资源税改革的经济效应分析
发布时间：2019-01-04 13:42
【摘要】：自1984年资源税在中国正式开征以来,其在增加财政收入,调节国民经济平稳运行的过程中发挥了不容忽视的作用。随着中国经济的高速发展,国家对能源的需求加大与资源供给短缺之间的矛盾日益凸显,资源浪费、环境污染现象严重。而中国现行资源税制本身存在一些缺陷,又严重制约了资源税在促进资源节约和环境保护方面应有的作用,违背了国家提出的可持续发展战略目标。在这种背景下,人们对资源税改革的呼声日趋强烈,完善资源税制成为了中国当下经济体制改革的重要内容之一,因此,研究资源税改革以及改革后的经济效应也显得非常有意义了。 本文首先介绍资源税的相关概念,阐述征收资源税的理论依据。随后介绍了中国资源税的现状及问题,并重点分析了资源税改革的经济效应。笔者认为资源税改革的经济效应主要体现在以下几个方面：第一,对地方财政收入产生影响；第二,直接或者间接地影响资源的开采量和消费量,继而影响税收收入；第三,涉税企业因为税负的增加也会逐步调整其生产决策,改进生产效率；第四,有可能会造成物价的波动；第五,改变居民的消费习惯；第六,影响产业结构及区域经济的协调发展。笔者从定量和定性的角度分析资源税改革的经济效应,得到的结论是虽然改革会产生一些负面影响,但是最终的总效应还是积极的。最后本文对资源税改革的经济效应进行梳理并结合现行资源税制存在的缺陷针对性地提出一些政策建议,以期有益于未来中国资源税改革的进一步完善。
[Abstract]:Since the introduction of resource tax in China in 1984, it has played an important role in the process of increasing fiscal revenue and regulating the smooth operation of the national economy. With the rapid development of China's economy, the contradiction between the increasing demand for energy and the shortage of resources is becoming more and more prominent, and the waste of resources and environmental pollution are serious. However, there are some defects in China's current resource tax system, which seriously restrict the role of resource tax in promoting resource conservation and environmental protection, and run counter to the strategic goal of sustainable development put forward by the country. Under this background, people are calling for the reform of resource tax more and more strongly. Perfecting the resource tax system has become one of the important contents of the current economic system reform in China. It is very meaningful to study the resource tax reform and the economic effect after the reform. This paper first introduces the related concepts of resource tax and expounds the theoretical basis of resource tax collection. Then it introduces the current situation and problems of resource tax in China, and analyzes the economic effect of resource tax reform. The author thinks that the economic effect of resource tax reform is mainly reflected in the following aspects: first, it has an impact on local fiscal revenue; second, it directly or indirectly affects the exploitation and consumption of resources, and then affects tax revenue. Third, tax-related enterprises will gradually adjust their production decisions and improve production efficiency because of the increase of tax burden; fourth, it may cause price fluctuations; fifth, change the consumption habits of residents; Sixth, affect the coordinated development of industrial structure and regional economy. The author analyzes the economic effect of resource tax reform from the angle of quantitative and qualitative analysis. The conclusion is that although the reform will have some negative effects, the final overall effect is still positive. Finally, this paper combs the economic effect of the resource tax reform and puts forward some policy suggestions according to the shortcomings of the current resource tax system, in order to benefit the further improvement of China's resource tax reform in the future.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2400367
[Abstract]:Since the introduction of resource tax in China in 1984, it has played an important role in the process of increasing fiscal revenue and regulating the smooth operation of the national economy. With the rapid development of China's economy, the contradiction between the increasing demand for energy and the shortage of resources is becoming more and more prominent, and the waste of resources and environmental pollution are serious. However, there are some defects in China's current resource tax system, which seriously restrict the role of resource tax in promoting resource conservation and environmental protection, and run counter to the strategic goal of sustainable development put forward by the country. Under this background, people are calling for the reform of resource tax more and more strongly. Perfecting the resource tax system has become one of the important contents of the current economic system reform in China. It is very meaningful to study the resource tax reform and the economic effect after the reform. This paper first introduces the related concepts of resource tax and expounds the theoretical basis of resource tax collection. Then it introduces the current situation and problems of resource tax in China, and analyzes the economic effect of resource tax reform. The author thinks that the economic effect of resource tax reform is mainly reflected in the following aspects: first, it has an impact on local fiscal revenue; second, it directly or indirectly affects the exploitation and consumption of resources, and then affects tax revenue. Third, tax-related enterprises will gradually adjust their production decisions and improve production efficiency because of the increase of tax burden; fourth, it may cause price fluctuations; fifth, change the consumption habits of residents; Sixth, affect the coordinated development of industrial structure and regional economy. The author analyzes the economic effect of resource tax reform from the angle of quantitative and qualitative analysis. The conclusion is that although the reform will have some negative effects, the final overall effect is still positive. Finally, this paper combs the economic effect of the resource tax reform and puts forward some policy suggestions according to the shortcomings of the current resource tax system, in order to benefit the further improvement of China's resource tax reform in the future.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
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