| 我国矿产资源价格重构中的税收效应分析 |
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| 引用本文： | 李香菊,祝玉坤.我国矿产资源价格重构中的税收效应分析[J].当代经济科学,2012(2):118-123,128. |
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| 作者姓名： | 李香菊 祝玉坤 |
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| 作者单位： | 西安交通大学经济与金融学院,陕西西安,710061 |
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| 基金项目： | 国家社科基金西部项目“完善我国主要矿产资源开发的税制研究——以陕北地区矿产资源开发为例”(批准号08XJY029)阶段性成果 |
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| 摘 要： | 现阶段我国矿产资源价格扭曲是导致资源配置效率低下和环境污染的重要诱因。本文在标准的动态霍特林模型分析框架下，对税收与资源价格之间的关系进行理论分析，重点对矿产资源征税应采取从量税还是从价税作出解释。最后针对我国矿产资源价格改革中存在的诸多税收问题，提出资源税收进一步深化改革的政策建议。
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| 关 键 词： | 矿产资源 价格重构 税收效应 |
An Analysis on Tax Effects of Mineral Resources Price Reconstruction |
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| LI Xiang-ju,ZHU Yu-kun.An Analysis on Tax Effects of Mineral Resources Price Reconstruction[J].Modern Economic Science,2012(2):118-123,128. |
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| Authors: | LI Xiang-ju ZHU Yu-kun |
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| Institution: | (School of Finance and Economics,Xi’an Jiaotong University,Xi’an 710061,China) |
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| Abstract: | China’s mineral resources price distortion is an important incentive of inefficient allocation of resources and environmental pollution.Using the standard Hotelling model of exhaustible resource extraction,we discuss the relation between the tax and price of resource and give a theoretical explanation of difference between specific tax and an ad valorem tax.Finally,we propose policy recommendations for resource tax reform,according to the tax problems in the price reform. |
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| Keywords: | Mineral Resources Price Reconstruction Tax Effect |
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