| 资源税促进煤炭企业能源节约的经济学分析 |
| |
| 引用本文： | 张俊芝,郑宇花,张之骅.资源税促进煤炭企业能源节约的经济学分析[J].事业财会,2011(3). |
| |
| 作者姓名： | 张俊芝 郑宇花 张之骅 |
| |
| 作者单位： | 中国矿业大学(北京);中国矿业大学; |
| |
| 摘 要： | 当今国家大力提倡节能减排,它的落实,离不开相应的财税政策。本文从资源税着手,来讨论一下资源税对节能的激励作用。促进社会节能,务必首先增加人们对能源的珍惜程度。所以本文首先引入社会珍惜度函数。通过珍惜度无差异曲线得出不同的资源分配状况会对人们珍惜能源起到不同的效果。合理的资源分配可以促使人们节约能源。然后再从企业的利润函数着手,分析资源税的征收能否调整社会的资源分配。在税负转嫁不明显的情况下,我们得出了肯定的回答。最后再次从社会珍惜度函数入手对制定合理的资源税税率初步提出了数学模型。本文的结论是:在合理的财税政策下,节能便会水到渠成。
|
| 关 键 词： | 资源税 珍惜度无差异曲线 利润函数 能源节约 |
The Analysis of the Relationship between Resource Tax and Saving Energy |
| |
| Authors: | ZHANG Jun-zhi ZHANG Zhi-hua School of Management China University of Mining & Technology Beijing |
| |
| Institution: | ZHANG Jun-zhi,ZHANG Zhi-hua School of Management,China University of Mining & Technology,Beijing 100083 |
| |
| Abstract: | Nowadays,saving energy is called out by Chinese government.To encourage the enterprises and the public to save energy in the daily life,it is necessary to put some proper fiscal policy into effect.In this article,we focus on the Resource Tax,and discuss whether it can encourage the public to save energy or not.Hence,we first introduce a function to describe the value of energy in people's mind.Apparently,a high value will lead to saving energy action.And different allocation of the energy will lead to diffe... |
| |
| Keywords: | Resource Tax Indifference Curve of Value Degree Profit Function Energy Conservation |
| 本文献已被 CNKI 等数据库收录！ |
|
