矿产资源税计征公式改革研究  

Improvements in the Levy Formula of the Mineral Resources Tax

作　　者：李国平[1] 李恒炜[1] 龚杰昌[1] 

机构地区：[1]西安交通大学经济与金融学院,西安710061

出　　处：《资源科学》2011年第5期838-843,共6页Resources Science

基　　金：教育部哲学社会科学重大课题攻关项目:"矿产资源有偿使用制度和生态补偿机制研究"(编号:09JZD0019)

摘　　要：新疆资源税改革试点,掀开了我国新时期矿产资源税改革的序幕,但新疆资源税改的计征公式难以推广到矿产资源其它种类,亟需研究适合我国国情的,具有普适意义的矿产资源税计征公式的新方案。论文回顾了我国矿产资源税改的历史,梳理了矿产资源税计征的理论依据和计征方式,评价了新疆资源税改的进步和存在的主要问题。基于我国国情和矿产资源有偿使用制度的理论基础,重新设计了覆盖我国矿产资源不同种类的资源税从价计征公式,期望对即将在西部地区并最终扩展到全国的矿产资源税从价计征的改革提供理论依据。The mineral resource tax reform in Xinjiang Uygur autonomous region prompted reforms in the mineral resource tax in China.However,the formula of the mineral resource tax used in Xinjiang Uygur autonomous region from June 2010 seems to fall short of dealing with other mineral resources.As such,it is necessary to propose new formulas about the mineral resource tax suited to account for specific conditions in China.First,the authors reviewed the history of the mineral resource tax reform in China.It was found that there are different stages of the levy formula reform of the mineral resources tax.At the first stage,i.e.,from 1982 to 1993,China adopted a profit-based mineral resources tax.At the second stage,i.e.,from 1994 to 2009,China adopted a unit-based mineral resources tax.At the third stage,since the reform of the new levy formula of the mineral resources tax,China adopted the ad-valorem mineral resources tax.The authors combed the theoretic foundation with the levying mode of the mineral resources tax.Based on property right,economic rent,and social welfare foundation,we analyzed the theoretic foundation of the levy formula of the mineral resources tax.As far as the property right is concerned,it was found that the relationship between surface right and subsurface right has an important effect on the levy formula reform of the mineral resources tax.As for the economic rent,we stated that different mineral taxation would have the same economic rent foundation.As for social welfare foundation,our reform should consider four aspects,i.e.,intergenerational equity,fair competition,the recovery coefficient,and the international primary trend about the reform of the levy formula of the mineral resources tax.In addition,we looked into the history of the unit-based mineral resources tax.The new levy formula of the mineral resources tax was analyzed.There are some problems associated with the new levy formula of the mineral resources tax.Finally,advantages and limitations of the reform of Xinjiang Autonomous Region’ m

关 键 词：矿产资源 从量资源税 从价资源税 计征公式 

分 类 号：F812.42[经济管理—财政学]