税收对中国不可再生资源价格的影响  

The Impact of Taxation on the Prices of Nonrenewable Resources in China

作　　者：孟凡强[1] 

机构地区：[1]西安交通大学金禾经济研究中心,陕西西安710049

出　　处：《统计与信息论坛》2009年第5期54-56,共3页Journal of Statistics and Information

基　　金：国家自然科学基金项目<经济全球化下的技术-环境壁垒战略风险管理>(70173012)

摘　　要：不可再生的自然资源在生产和生活中的重要性是不言而喻的,但其存量的有限性决定其最终会被耗尽,所以各国政府普遍对不可再生资源开采企业征收特殊的税费,希望达到资源保育之目的。用中国石油和煤炭的数据检验其价格是否反应了稀缺性以及资源税和资源补偿费对资源价格的作用。结论表明:虽然近些年价格有明显上升趋势,反应出了稀缺性,但两种税费并没有起到提高价格调节资源使用的目的。It is obvious that the nonrenewable natural resources play an important role in production and live. Due to the limited stock, however, these resources will be exhausted in the end. Governments levy special taxes on the firms extracting natural resources for the conservation of those resources. This paper tests the scarcity using the data of petroleum and coal in China, d testing if prices respond to the scarcity, and the effect of resource tax and compensational charge on prices. It concludes that there has been an upward trend in prices, but the goal of adjusting resource use with resource tax and compensational charge had not been achieved.

关 键 词：不可再生资源 稀缺性 使用者成本 

分 类 号：F407[经济管理—产业经济]