资源税征收方式优劣之探析

在市场经济体制的不断完善,资源开采主体的多元化,国家对资源价格的控制不断放宽,国内外市场融为一体,经济发展周期性地波动,价格水平也在不断变化,资源税从量征收方式的客观环境已经发生变化,越来越多的资源产品价格由市场决定,或者根据市场价格调整,价格波动的频率加快,幅度变大,资源税改革的必然性和重要性。本文从资源税的征收目的出发,探究从量定额和从价定率两种征收方式的优劣并进行分析。     

政策发布

国务院发布《关于修改〈中华人民共和国资源税暂行条例〉的决定》 近日,国务院发布了修改后的《中华人民共和国资源税暂行条例》。修改后的《条例》增加了从价定率的资源税计征办法,对原油、天然气资源税由从量计征改为从价计征,并相应提高了原油、天然气的税负水平,税率为5％～10％,这次改革暂按5％的税率征收。统一了内外资企业的油气...     

原油资源税改为从价计征

财政部近期发布消息,资源税的计征方式由从量计征改为从价计征。据透露,原油改革的税率定为10％,先按5％开征。此举意味着现在我国一吨原油征收固定资源税的历史即将结束,资源税率将与天然气、原油价格挂钩,从而与资源所在地分享高油价。国土资源部油气资源战略研究中心副主任车长波表示,我国原油资源税一度每吨只要8元,迄今,历经调整仍在每吨最高只有30元,相对于油气巨头一吨4500元左右的实现价微乎其微,此举导致资源开发成为我国暴利行业。     

资源税"量"改"价"分析

随着我国经济社会的快速发展,现行资源税计征模式与提高效率、构建资源节约型社会要求之间的矛盾越来越突出,资源税改革势在必行.它的启动将有利于促进资源的合理开发和节约使用,有利于我国资源节约型和环保友好型社会的建立.根据我国实际情况,从价计征资源税将会逐步在全国推开,资源税"量"改"价"成为必然.     

资源税从价计征改革对资源开采业的经济影响研究

资源税由从量计征转为从价计征会对资源开采业产生经济影响。但资源开采行业税负转嫁能力的理论分析和对11家煤炭开采行业上市公司的实证分析表明:我国资源开采行业具有很强的税负转嫁能力。因此,资源税从价计征改革对资源开采业的经济影响有限,但是很可能通过产业链向国民经济其他部门传导进而对其他行业以及宏观经济产生影响。     

纵向关联市场、资源税改革和中国稀土出口——对资源从量税和从价税实施效果的评估

我国稀土资源税的征收由从量计征转为从价计征显然更加符合市场化原则,但是这两类计征方式对中国控制世界稀土价格的能力是否一致?不同类型的税收计征方式会如何影响资源税的实施效果呢?文章通过构建一个基于纵向关联市场的博弈模型,研究了政府征收稀土资源税的不同方式对企业税负转移的影响.研究发现:(1)如果我国上游稀土产业市场集中度低或者发达国家下游稀土产业集中度高,则不论何种征收方式,其税负主要由下游发达国家生产厂商承担.(2)当稀土生产的边际成本较高时,从价计征的资源税税负转移幅度要高于从量计征,即征收从价税所带来的稀土出口价格上升程度更高.(3)如果我国稀土上游产业集中度很高或者发达国家稀土下游产业集中度很低,当资源税从价计征时,我国可以对稀土生产征收资源税;当资源税从量计征时,我国就需要对稀土生产进行补贴.总之,不管征收方式如何,资源税政策的实施效果都和上下游的市场结构有关.因此,要促进我国稀土产业的健康发展,不仅需要在短期内采取从价征收的资源税对其加以保护,而且也需要着眼未来,鼓励我国稀土产业的下游企业依靠技术进步做大做强,从根本上改变当前稀土下游产业基本上为发达国家所垄断的局面.     

煤炭企业资源税改革

2014年10月9日,财政部和国家税务总局发布《关于实施煤炭资源税改革的通知》(财税[2014]72号),宣布从2014年12月1日起在全国范围内实施煤炭资源税从价计征改革,从价计征的煤炭资源税虽然会增加煤炭企业及其下游企业和人民的生活成本,但有助于环境保护和增加政府财政收入,转变经济发展方式。     

我国煤炭资源税改革历程回顾及建议

新的《资源税条例》实施后,石油、天然气资源税实行从价计征,资源税改革迈出重要一步,煤炭资源税改革成为下一轮改革重点。本文通过回顾煤炭资源税改革历程,评价本轮新资源税改革,对煤炭资源税改革提出以下建议:尽快完成煤炭资源税从价计征改革,完善资源税优惠政策,处理好煤炭资源税与相关税费的关系。     

完善资源税改革方案的几点建议

随着资源的稀缺性越来越突出,资源价格不断上涨,长期实行的从量定额征收资源税已经很难发挥促进合理开发、配置自然资源与调节级差收益的作用.本文通过对现行资源税征收现状进行评价,并结合尚未出台的资源税改革思路进行探讨,提出了进一步完善资源税改革的建议.     

资源税的价格效应分析

2011年11月1日实施的资源税改革将原油和天然气由原来的从量计征改为从价计征,税率均为销售额的5％-10％,其他的资源税税日依旧是从量计征。这次的资源税改革使社会上普遍关注资源税税改后导致的资源性产品价格上涨．进而对居民消费价格指数CPI产生很大压力。文章采用实证分析方法分析资源税是否会严重影响CPI,研究结果表明资源税对CPI影响不大。     

我国矿产资源价格重构中的税收效应分析

现阶段我国矿产资源价格扭曲是导致资源配置效率低下和环境污染的重要诱因。本文在标准的动态霍特林模型分析框架下,对税收与资源价格之间的关系进行理论分析,重点对矿产资源征税应采取从量税还是从价税作出解释。最后针对我国矿产资源价格改革中存在的诸多税收问题,提出资源税收进一步深化改革的政策建议。     

Commodity taxes and welfare under endogenous market conduct

We consider consumption taxes in a model of endogenous Cournot versus Bertrand competition. It is argued that when the choice of unit versus ad valorem taxes affects longer-term decisions beyond the customary price or quantity decisions, the mix of the two taxes co-determines market conduct. This gives ad valorem taxes an anti-competitive effect that harms ad valorem taxes’ efficiency in comparison with unit taxes. We show that a mix of the taxes—or a unit tax alone if we compare one or the other of the taxes—is sometimes welfare superior on account of consumer-price and tax revenue effects. A practical implication of our findings is that pass-through rates are only sometimes useful guides for policy. In fact, we show when the proper response to demand for higher revenue is a higher unit tax rate and a lower ad valorem tax rate.     

Ad‐valorem tax incidence and after‐tax price adjustments: evidence from Brazilian basic basket food

Abstract Recent empirical work on tax incidence suggests that after‐tax price responses are independent of the tax change direction. This paper investigates asymmetric price responses to ad‐valorem tax changes in the Brazilian food market for 10 goods in 16 states during the period 1994–2008. Our results suggest that when tax rates increase, tax full shifting occurs for 2 of the 10 goods and tax overshifting occurs for one of the 10 goods; the price response to tax cuts is an undershifting for all goods. Moreover, this last result is similar to our estimation of (average) tax incidence (undershifting). We also investigate the short‐term and long‐term relationships between prices and VAT rate parameters and find that prices seem to respond to tax shocks within four months.     

Consumption taxes in monopolistic competition: a comment

We show that an ad valorem tax is better than an equal-revenue unit tax when consumers spend some fixed proportion of income on taxed goods, when firms use constant mark-up pricing, and entry and exit drive per-firm profit to zero. These key assumptions implies that ad valorem taxes are superior in oligopoly as well as monopolistic competition, showing that earlier results on taxes in monopolistic competition (Schröder in J Econ 83(3):281–292, 2004) are not due to the mode of competition, but rather are due to the functional forms used.     

对高校图书馆文献信息资源的供给与读者需求的探讨

供给指在一定时间内和在一定价格条件下,卖者能够和愿意向买者提供的处在市场上的商品和劳务的数量。需求指消费者对市场上的商品和劳务有支付能力的需要。把经济学中供求关系原理引入图书馆学研究,当文献信息资源的供给与读者需求相当时,资源供给与读者需求达到平衡。但供求失衡状况在高校普遍存在,分析原因、探讨解决这些矛盾的对策。     

On the efficiency of indirect taxes in differentiated oligopolies with asymmetric costs

This paper shows that unit taxation can be welfare superior to ad valorem taxation in asymmetric and differentiated oligopolies if the goods are sufficiently differentiated, the cost variance is sufficiently large and the ad valorem tax rate is sufficiently high. Moreover, this result holds under either Cournot competition or Bertrand competition.      

Commodity tax structure under uncertainty in a perfectly competitive market

In a partial equilibrium setting without price uncertainty, the balanced-budget substitution of an ad valorem tax on output for a specific (unit) tax can enhance welfare in imperfectly competitive markets and is without impact in a competitive world. This paper demonstrates that a substitution of this kind can also increase expected output and welfare in a competitive market characterised by uncertainty about the commodity price, if firms can respond to the revelation of demand conditions by altering output.     

Choice and design of regulatory instruments in the presence of green consumers

Using a vertically differentiated product model, this paper examines welfare implications of various government policies in a situation where consumers are environmentally discerning. It studies ad valorem taxes/subsidies and emission taxes. The optimal policy depends on the magnitude of damage parameter associated with environmental externality. For a given distribution of tastes and preferences, as the damage parameter increases from a low to a high value, the optimal policy shifts from an ad valorem tax to an ad valorem subsidy. It also shows that for a sufficiently low damage parameter, an ad valorem tax dominates an emission tax.