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使用者成本与我国非再生能源资源的定价改革
引用本文:李国平,华晓龙.使用者成本与我国非再生能源资源的定价改革[J].经济管理,2008(15).
作者姓名:李国平  华晓龙
作者单位:西安交通大学经济与金融学院;
基金项目:国家自然科学基金项目“非再生资源开发利用中成本效益空间异置及其补偿机制研究—以陕北为例”(40471054)。
摘    要:本文从使用者成本的内涵及其表现形式出发,通过分析我国非再生能源资源税费制度的现状以及存在的问题,表明非再生能源资源定价中使用者成本的缺失。提出以明晰产权、合理征收矿山地租、完善矿业权交易市场和形成竞争性市场价格的途径,实现非再生能源资源定价中使用者成本的充分补偿。

关 键 词:使用者成本  非再生能源资源  定价改革  

Some Suggestion on the Pricing Reform of Non-renewable Energy Resource Under the View of User Cost in China
LI Guo-ping HUA Xiao-long.Some Suggestion on the Pricing Reform of Non-renewable Energy Resource Under the View of User Cost in China[J].Economic Management,2008(15).
Authors:LI Guo-ping HUA Xiao-long
Institution:LI Guo-ping~1 HUA Xiao-long~(1,2) (1.School of Economic , Finance,Xi'an Jiaotong University,Xi'an,Shanxi,710061,China,2.Finance Department,Inner Mongolia Economic , Finance College,HHuhort,Inner Monglia,010051,China)
Abstract:The article indicates that the absent of user cost in non-renewable energy resource pricing in our country,from the connotation and its manifestations of user cost,and through analyzing the status and problems of tax system of non-renewable energy resource.And proposes to realize the full compensation of user cost in non-renewable energy resource pricing,by the way of defining property right,and levying mine rent,and perfecting market of mining rights,and improving the competitiveness of the market.
Keywords:user cost  non-renewable energy resource  pricing reform  
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