矿产资源税制结构、层级配置及体制改革
阅读全文
下载全文 |
| Title | Mineral resource tax structure, configuration and system reform
|
| 作者 | 宋文飞 李国平 韩先锋 |
| Author | Song Wenfei，Li Guoping and Han Xianfeng |
| 作者单位 | 西安交通大学经济与金融学院,西北大学经济管理学院 |
| Organization | School of Economics & Finance, Xi’an Jiaotong University, Xi’an 710061, China，School of Economics & Management, Northwest University, Xi’an 710127, China |
| 作者Email | songwenfei-11@163.com |
| 中文关键词 | 税制结构 资源枯竭 家庭效应扭曲 税制扭曲 政策扭曲 |
| Key Words | Tax structure; Resource depletion; Family effect distortion; Tax distortions; Policy distortions |
| 内容提要 | 文章针对矿产资源利益分配机制问题对资源地枯竭现象进行了理论阐释。通过对税制扭曲下的家庭效应扭曲的数值模拟分析，发现了政府垄断力度的“倒U型”规律，指出转变政府职能、逐渐推行矿产资源机制市场化改革的重要性。接着对政策扭曲下的资源地利润转移问题进行了探讨，着重分五种情况对资源地税源偏离进行了分析，提出打破政府垄断惯性，逐渐提高市场化水平，并辅之以政府公共服务的职能的解决策略。最后，在体制改革建议中给出了优化矿产资源税制结构、推动矿产资源领域的市场化改革、优化税收的层级配置及建立和完善矿产资源生态补偿体系的改革思路。 |
| Abstract | The mechanism for the distribution of benefits of mineral resources to the problem of resource depletion present a theoretical interpretation. Distorted by the tax system under the the family effect distorting simulation analysis, we found the intensity of the government monopoly of the "inverted U" law, that the transformation of government functions, the gradual implementation of the mechanism of mineral resources, the importance of market-oriented reforms. Then, under the policy distortions in the transfer of resources to the profit transferring problems were discussed, focusing on sub-five cases deviate from the sources of resources to be analyzed, to break the government monopoly of inertia, and gradually raise the level of market-oriented, and supplemented by the functions of public service solution strategy. Finally, recommendations are given in the system to optimize the tax structure of mineral resources, mineral resources to promote the field of market-oriented reforms, the level of configuration to optimize revenue and improve the mineral resources and the establishment of ecological compensation system reform ideas. |
| 文章编号 | WP227 |
| 登载时间 | 2012-02-21 |
|