我国煤炭资源税从价计征的局限性研究——基于征税效果和效率的预评价

从征税效果和效率的视角,对资源税从价征收进行了预评价。评价结果表明,从价计征改革存在2大局限性,一方面无法达到"地方政府摆脱资源大省、财政小省困境"和"提高回采率、保护煤炭资源"等预期效果;另一方面,会造成征税的双重超额负担,导致征税低效率。在此基础上,建议应从整体而非局部推动煤炭资源税费改革,系统地进行煤炭资源税收体系再设计。

Study on Limitations of Taxation According to Price for Coal Resource Tax in China——Pre-Evaluation Base on Taxation Effect and Efficiency

From a view of the taxation effect and efficiency, a pre-evaluation was conducted on the taxation according to price for the resource tax. The evaluation results showed that there were 2 big limitations existed in the reform of the taxation according to price. On one hand, the expected effects could not be reached on " the local government eliminating the predicament of the large resources province and small finance province " , " the improvement of the mining recovery rate and the protection of coal resources " and others. On the other hand, a double excess burden of the taxation would be caused and the low efficiency of the taxation would be caused. Base on the circumstances, it is proposed that the reform of the coal resource tax should be promoted entirely not locally and the coal resource taxation system should be systematically redesigned.