中国矿产资源税费体系重构  

Reconstruction of Taxation and Fee System of Mineral Resources in China

作　　者：马长海[1,2] 刘梦岩[3] 

机构地区：[1]河北农业大学经济贸易学院,河北保定071000 [2]西南财经大学财政税务学院,四川成都610074 [3]河北农业大学商学院,河北保定071000

出　　处：《生态经济》2010年第8期52-55,59,共5页Ecological Economy

基　　金：国家社会科学基金项目"资源枯竭地区经济转型扶持政策研究"(07CJY029)部分成果

摘　　要：高速增长和增速减缓的不同经济状态下暴露出的矿产资源税费制度缺陷,迫切需要构建新的矿产资源税费制度。依据福利经济学和国家权利理论,矿产资源优化配置要求在产权明晰的前提下矫正各种市场失灵。政府是矫正市场失灵的主体,政府通过行使矿产资源所有权和政治权收缴权利金及矿业权费,征收资源税和特别收益金,建立收益调节基金,将外部性内部化,矫正市场失灵。Taxion and fee system of mineral resources exposes inherent weaknesses in different conditions of rapid economic growth and slowdown in economic growth, it is necessary to establish new tax and fee system of mineral resources. If optimizing allocation of resources, it must be done to rectificite all kinds of market malfunction on the premise of distinct property relations according to the theory of welfare economics and country rights. Government is the authority of rectificiting market malfunction. It depends on ownership of mineral resources and political rights to collect the royalty of mineral resources and fees of mineral title, levy mineral resources tax and special gain levy, establish gain regulation fund, in order to interiorizate intergenerational and intra-generational externality and rectificit market malfunction.

关 键 词：矿产资源 税费制度 市场失灵 外部性 

分 类 号：F810.424[经济管理—财政学]