| 基于累计开采量的资源税费改革分析 |
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| 引用本文： | 孙大超,魏晓平,卢南. 基于累计开采量的资源税费改革分析[J]. 商业研究, 2010, 0(8) |
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| 作者姓名： | 孙大超 魏晓平 卢南 |
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| 作者单位： | 1. 中国矿业大学,管理学院,江苏,徐州,221116
2. 悉尼大学,经管学院,澳大利亚,悉尼 |
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| 基金项目： | 国家自然科学基金项目 |
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| 摘 要： | 以煤炭资源为例,我国资源开采中的低效率和浪费现象普遍存在。综合考虑煤炭资源利用率和回采率,通过建立基于资源税费视角的煤炭资源最优开采的动态优化模型和静态模型,分析各种资源税费对煤炭资源累计开采量影响,提出提高煤炭资源利用率的合理税费方案。
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| 关 键 词： | 累计开采量 资源税费 最优控制 |
Research on the Reform of Taxation and Fees in View of the Cumulated Output of Exhaustible Resources |
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| SUN Da-chao,WEI Xiao-ping,LU Nan. Research on the Reform of Taxation and Fees in View of the Cumulated Output of Exhaustible Resources[J]. Commercial Research, 2010, 0(8) |
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| Authors: | SUN Da-chao WEI Xiao-ping LU Nan |
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| Abstract: | Low efficiency and waste are the main problems in the process of resources extraction in China.Taking the utilization and recovery rate into account,the article analyzes the effect of different resource taxes and fees on the extraction of coal resource and gives some suggestions to improve it by setting up optimal exploitation of coal resources dynamic model and static analysis model,which are based on resource tax,and proposes rational tax plan improving the utilization of coal resources. |
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| Keywords: | exhaustible resources cumulated output resource taxes and fees optimal control |
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