“双重扭曲”下的税收偏离与矿产资源地贫困

税源偏离使得资源地财政收入减少,进而对资源地经济、生态环境发展产生不良约束。本文着重考察了税制和政策"双重扭曲"下的矿产资源地税收偏离问题,对其机理进行理论阐释。在现行非再生能源资源企业的税制结构中,由于环境税制的缺失,在实践中表现为一般税费过高,特殊税费过低的畸形税制结构,产生税制结构扭曲下的税收偏离。政府垄断对税收偏离的"倒U型"规律,使得矿产资源地利润转移有一个"型"波动趋势。因而,打破政府垄断惯性,逐渐提高市场化水平,改进政府公共服务职能是必要的解决策略。从长远来看,解决"双重扭曲"下的税收偏离问题需要从绿色税制改革、绿色财政体制改革、矿产资源价格体制改革、矿产资源产权改革等方面入手。     

我国矿业税收的绿色化

矿业税收的绿色化是指矿业税收改革时应有利于环境保护和矿业的可持续发展。我国矿业税收中已有一些绿色化的规定,但也还存在一些问题。为促进资源节约利用和环境保护,实现我国矿业税收的绿色化,有必要将绿色化原则作为制定矿业税收的基本原则,对现行矿业所得税、矿产资源税、增值税等进行改革。     

矿产资源价值构成及计量分析

当前我国矿产资源存在出售价格过低,资源开发过度等问题,究其原因在于据以制定价格的基础——价值构成不合理,存在价值缺项问题,很少对矿产的自身价值进行确认及计量。基于此,文章提出了矿产资源价值包括矿产资源自身价值、权益价值、探采价值和生态价值的观点,并对各价值组成部分的计量方式进行了分析。     

激励矿产资源回收利用物经济政策分析

破产资源及其回收资源的市场配置是影响我国矿产资源回收利用的重要因素，由于政府管制及外部性的存在，导致了矿产品价格过低从而导致矿产资源的过度开采及回收资源的利用率低下。要促进资源的回收利用，政府一方面应放松其对价格的管制，另一方面应制定相应的政策措施激励生产者和消费者更多地利用回收资源，减少对矿产资源的开采。     

矿产资源要素价格改革的探索

矿产资源要素价格改革是我国当前价格改革的重要领域,本文分析了我国矿产资源要素价格的构成和现行的计价成本,指出了矿产资源要素领域存在的问题,将我国的矿产资源要素价格改革和建立有偿使用制度结合起来,提出了改革的保障措施,为我国下一步的价格改革提供依据.     

矿产资源综合利用增值税政策的评估和完善

矿产资源的综合利用,有助于推进我国产业结构的调整与和谐社会的构建。通过对矿产资源综合利用示范基地现有项目的实地调研发现,现有的矿产资源税收优惠政策较少、实施领域过窄、政策导向性较弱。为此,应完善矿产资源综合利用立法,建立严格规范的技术标准体系,确保税收优惠政策与环保挂钩,同时区别不同矿产资源综合利用项目,给予相应税收优惠。     

构建生态矿区的产业援助补偿机制

当前矿区存在的资源勘探严重不足、矿产资源价格扭曲、矿山企业社会负担重、企业历史欠账多、生态环境恶化等问题严重制约了生态矿区的构建。本文从矿产资源产业调整援助、产业退出援助、产业关联援助三个方面分析了我国矿产资源产业援助补偿机制中存在的四个主要问题,提出了建立和完善我国矿产资源援助补偿机制、构建生态矿区的八项举措。     

矿产资源税费计征面临问题与对策探讨

当前国内资源类产品的价格已基本与国际市场价格接轨。但由于中国目前的矿产资源税费征收不合理,对资源无偿或近于无偿占用,严重影响国家对于矿产资源的收益权的体现,同时也造成资源的大量浪费,所以对矿产资源的税费改革迫在眉睫。资源税的改革应该和矿产资源补偿费的改革或说是权利金制度、特别收益金的建设统筹考虑。如果权利金额度收取得当,暴利现象就会大大减少。     

绿色经济与税收政策

随着绿色经济的出现,税收也被赋予了新的职能。“绿色税收”便是这种新型经济下的产物。绿色税收是为了保护自然环境,合理开发利用资源,推进清洁生产,实现绿色消费而征收的税收或税收体系。从这个层面可以看到,绿色税收政策改变了资源之间、产品之间的相对价格关系,通过税收价格效应对生产和消费起到调控作用,政策的实施和执行不仅鼓励利用可再生资源和废旧物资,促进资源综合利用,促进建设环境和谐、     

发展循环经济缓解矿产资源对经济发展的约束

我国经济增长所需主要工业原料和能源均来自矿产资源,资源约束目前已经成为制约我国经济持续高速发展的一大瓶颈。在了解、分析我国矿产资源利用现状的基础上,探讨了矿产资源及相关产业与我国经济发展的关系,认为大力发展循环经济、提高资源利用效率是缓解我国矿产资源约束的有力手段。     

资源税计征方式的探讨

随着近几年国际、国内资源价格的过快变动,资源税从量计征的局限性凸显。十八届三中全会提出要加快资源税改革,实行资源有偿使用制度和生态补偿制度。为此,探讨资源税从价计征的改革就显得尤为重要。在对资源税从量定额征收与从价定率征收方式的比较分析后,认为应针对不同资源的供求状况,对于供求状况不稳定、同质产品价格差异较大、计量单位不规范的消费品,按从价定率方式征收;对于供求基本平衡、同质产品价格差异不大、计量单位规范的消费品,按从量定额方式征收。但作为总体趋势,应更多地采用从价税形式的资源税。     

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。     

短缺与可持续双重视角下资源开发补偿机制研究——兼论我国资源型城市可持续发展的长效机制

资源价格和收益分配关系的长期扭曲,使我国面临的资源能源与生态环境约束日趋严重,并且集中反映在我国越来越多的资源型城市过快地走向"矿竭城衰"的问题上。资源开发补偿机制的建立和完善已经刻不容缓!文章试图从矛盾的聚焦点——资源城市可持续发展的长效机制入手来探讨资源开发补偿机制的概念内涵与框架构建。首先,将目的与手段相统一,给出了机制的科学内涵,并将其与资源开发历史补偿机制进行了概念厘清;其次,基于资源价值及其构成的理论探讨,深入剖析了建立该机制的两大要点"资源价值完全实现"与"资源收益合理分配"及其内在逻辑;最后,就资源价格形成机制改革与资源税费制度重构这两大基本问题提出了政策建议和框架性战略设想。     

煤炭资源税费改革对工业"三废"排放的影响——基于山西的实证研究

煤炭资源税费改革对山西省煤炭生产量有显著的影响,山西作为一个煤炭资源大省,煤炭产量、经济增长、环境污染三者之间存在密切的联系.将两次煤炭资源税费改革作为虚拟变量,引入经济增长与工业"三废"排放的关系模型进行分析.结果表明:两次煤炭资源税的上调,对工业固体废弃物的产生没有显著影响,并且每次的上调仅对"三废"中的"一废"产生影响,而且这种影响在当期比较明显,在长期来看,污染物的排放量随着经济的增长而增长,当污染物排放的增长累积量超过当期污染物排放的减少量的时候,煤炭资源税上调的政策影响也就消失.     

Study on the reform of resource tax and sustainable development of the underdeveloped resource-rich regions in China

The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity innatural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainabledevelopment of underdeveloped resource-rich regions. It first expatiates on regional characteristics of underdevelopedresource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to thedesign limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislativepower to lower levels, to increase resource tax rate, to expand its levied scope to give play to the potential main tax to localrevenue, to improve the design of resource tax, to enhance the its function of resource saving and environmentalprotection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of theinterest distribution system concerning the tax system and resource exploitation.     

Are contributions of time and money substitutes or complements?

This article empirically investigates the relationship between donations of time and money using Canadian tax policy reforms that changed the tax price of charitable donations. The 1988 reform where a charitable tax deduction was converted to a credit and the 2000 reform in provincial income taxes provide tax price variations plausibly exogenous to individuals’ unobserved heterogeneity. Our estimates on cross-price effects imply that individuals make more time donations as the tax price of charitable donations increases and hence money and time donations are substitutes, as some theories would imply. This contrasts with earlier findings using cross-sectional data.     

水资源税费改革：国外实践与我国选择

随着全球水污染问题的日益严峻,作为环境保护与补偿恢复的经济手段之一,水资源税收制度对水资源综合利用和污染防治具有一定成效,获得许多国家的青睐。基于俄罗斯、荷兰和巴西三国的水资源税费实践与经验,分析我国水资源收费制度存在的问题及费改税的可行性,提出构建我国水资源税收制度的设想。     

Money Illusion and the Double Dividend in the Short Run

Abstract. In their seminal paper, Bovenberg and de Mooij (1994) elucidate why an ecological tax reform will not yield a double dividend, i.e. fails to increase the efficiency of the tax system. The present paper slightly modifies the Bovenberg and de Mooij model by introducing money illusion. With this modification, an environmental tax reform that raises the price level may generate a double dividend, since the additional tax on the dirty good does not reduce labor supply. A prerequisite for the double dividend to occur is a sufficiently small elasticity of substitution between clean and dirty consumption. Moreover, accounting for money illusion always reduces the intertemporal gross cost of the tax reform.     

Upstream and downstream pollution taxations in vertically related markets with imperfect competition

When two markets are vertically related, the government can control pollution at the upstream as well as the downstream market levels. This paper employs the stylized model of input price discrimination and compares the effectiveness of upstream and downstream pollution taxations. We consider the situation in which downstream firms have heterogeneous abatement technologies and an upstream monopolist performs input price discrimination against them. In order to mitigate pollution, the government imposes input tax on the intermediate inputs and emission tax on the pollutant. We show that the degree of input price discrimination decreases with a rise in the input tax and increases with a rise in the emission tax. We further examine the effect of a green tax reform in which the government changes the source of taxation from input tax to emission tax. We argue that although this green tax reform may reduce the tax revenue of the government, it will certainly increase social welfare.      

Uncertainty over future environmental taxes

Besides static efficiency properties, environmental policies should be evaluated in terms of their longer-run impacts on investment and technological change to reduce pollution and degradation of natural resources. Using a stochastic dynamic programming approach, this paper analyzes how uncertainty about a future environmental tax on a polluting input alters investment in resource conservation and how such investment affects future demand for the polluting input. The impact on investment depends crucially on price elasticities of demand and on the manner in which investment shifts and rotates the demand schedule for the polluting input in the future. The expectation of a higher tax does not necessarily create stronger incentives for investment in resource conservation. More uncertainty about future policies does encourage investment if it makes a firm more responsive to future price changes and discourages investment if it makes a firm less responsive to price changes.