| 资源税从价计征改革对资源开采业的经济影响研究 |
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| 引用本文： | 黄燕芬,辛洪波,丁力. 资源税从价计征改革对资源开采业的经济影响研究[J]. 经济与管理, 2013, 0(6): 5-8 |
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| 作者姓名： | 黄燕芬 辛洪波 丁力 |
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| 作者单位： | 中国人民大学公共管理学院,北京100872 |
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| 基金项目： | 国家自然科学基金面上项目（71073165）; 2009年度教育部“新世纪人才支持计划”项目“我国积极财政政策和适度宽松货币政策背景下的价格总水平波动趋势及其动因研究”; 中国人民大学研究生科学研究基金项目（92326052）; 国家“985工程优势学科创新平台项目” |
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| 摘 要： | 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。
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| 关 键 词： | 资源税 从价计征 税负转嫁 成本传导能力模型 |
Research on Resource Tax from Ad Valorem Reform to Resource Exploitation Economic Effect |
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| Huang Yanfen,Xin Hongbo,Ding Li. Research on Resource Tax from Ad Valorem Reform to Resource Exploitation Economic Effect[J]. Economy and Management, 2013, 0(6): 5-8 |
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| Authors: | Huang Yanfen Xin Hongbo Ding Li |
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| Affiliation: | (Institute of Public Administration,Renmin University of China,Beijing 100872,China) |
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| Abstract: | Resource tax from the amount of taxable to ad valorem can have economic impact on mining industry.But the mining industry tax burden shift ability theory and the 11 coal mining industry,the empirical analysis shows that the listing Corporation： China＇s mining industry has a strong ability of tax shifting.Therefore,the resource tax from the economic impact of a price-based reform of mining industry Co.,but probably through the industrial chain to the other sectors of national economy conduction and then to the other industries as well as the macroeconomic impact. |
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| Keywords: | Resource tax Ad valorem Tax shifting Cost of transmission capacity model |
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