基于可持续发展的我国资源税改革研究

【作者】 高玺玺；

【导师】 罗美娟；

【作者基本信息】 云南大学 ， 公共管理， 2011， 硕士

【摘要】 虽然我国资源丰富,但人均占有量和优质矿藏少,而且资源的开采利用状况不容乐观,加上我国目前正处于工业化和城镇化的快速发展阶段,资源约束和现实需求间的矛盾日益突出。由此在资源开采和利用过程中,为引导资源企业对资源的合理开发和利用,避免企业为追求经济利益而形成对资源的浪费开采和过度开采,应该制定合理的资源税种对资源企业进行课税,以此来约束资源企业的经营行为,较少或避免资源开采的浪费和对环境的污染,最终形成资源利用的可持续性,促进经济社会的可持续性发展。虽然,目前我国对资源企业开征了资源税、矿产资源补偿费、资源探(采)矿权价款和使用费等等多种税费,但并不能有效引导资源的合理开采和利用。特别是资源税的征收,本来以调节级差收入为出发,但在实践中,由于税种设计上的缺陷,并不能有效调节资源的级差收入,更不能体现资源税对节约利用资源和保护环境的调节,不能实现资源税促进经济社会的可持续发展。本文可持续发展资源税的研究以煤炭资源丰富的贵州六盘水为例,将近几年贵州六盘水煤炭资源税的征收情况和当前我国资源税存在问题相结合分析,并提出资源税的改革措施,以图形成促进资源可持续利用和促进经济社会可持续发展的资源税。根据此研究思路,研究内容的章节构成为：第一章主要探讨可持续性资源税改革的背景和意义,以及提出本文的研究思路；第二章探讨资源税的概念和可持续性资源税改革的理论基础以及机理分析。其中理论基础主要包括公共财政理论、资源可持续发展理论和外部性理论,并在此基础上进行资源税促进可持续发展的机理分析；第三章主要探讨近几年贵州六盘水煤炭资源税的征收情况、煤炭资源税对六盘水可持续发展的影响并兼顾分析资源税征管过程中存在的问题；第四章根据六盘水资源税的征管情况着重探讨我国现行资源税及征管过程中存在的问题,为改革措施的提出提供参考依据；第五章则在前文分析的基础上,以资源税体现资源价值、增加政府税源为改革思路,提出拓宽资源税征收范围、拓宽税基、改变征收方式、确定合理税率、资源税征收管理等改革,以构建促进资源可持续利用、经济社会可持续发展的资源税。更多还原

【Abstract】 Although our country is rich in resources, but per capita share and high-quality mineral are fewer, and resource exploitation is not optimistic. With currently our country is in the rapid development stage of industrialization and urbanization, the contradiction between resource constraints and the reality of the great needs is increasingly evident. In order to guide the resource rational exploitation and utilization, it is should be made the rational resource taxes. Then the resource taxes will constrain the enterprise’s behavior, guiding the enterprise to avoid or less the waste of resource exploitation and environmental pollution. Ultimately, it will facilitate the sustainability of resource use and promote sustainable economic and social development. Although our country’s current enterprise resource taxes have mineral resources’tax, exploration of resources (mining) mineral rights and the use of price and other fees and so on. But it can not effectively lead the rational exploitation and utilization of resources. In particular, resource tax which is originally to regulate the differential income due to tax design flaws, in practice, it can not effectively regulate the differential income resources. At the same time, the resource tax does not reflect the resource tax on saving resources and environmental protection, promoting economic and social sustainable development.This paper based on sustainable development of China’s resources tax reform study, for example coal-rich Liu pan-shui. By analyzing the combining the nearly years’ Liu pan-shui’s coal resource tax situation and current problems in China’s resource tax, it propose the resource tax reform measures. Ultimately it attempt to form a resource tax to promote the sustainable use of resources and promote sustainable economic and social development. According to the research ideas, the paper’s contents of chapters, as follows. ChapterⅠfocuses on the sustainable resource tax reform background and significance, and proposes the research ideas of this article. ChapterⅡis the resource tax’s concept and theoretical basis of sustainable resource tax and mechanisms analysis. Theoretical basis includes the theory of public finance, resources sustainable development theory and externality theory. On this basis, the paper analysis the resource tax to promote sustainable development mechanism. ChapterⅢdiscusses the recent years’Liu pan-shui’s coal resource tax on the collection of coal resources and the influence to Liu pan-shui’s sustainable development, taking into account the analysis of resource tax collection problems. Chapter IV focuses on China’s current resource tax problems and the collection problems in accordance with Liu pan-shui’s resources tax collections situation. This part provides a reference for resource tax reform. Chapter V is based on the analysis of the previous text, based on the resource tax reform ideas reflecting the resource value and increasing the government revenue sources. It suggests that to broaden the scope of resource tax collection, to broaden the tax base, to change the collection methods, to determine a reasonable rate, resource tax collection and management reform. It is to build a resource tax to promote sustainable of resources use and to promote the sustainable economic and social development.更多还原