垂直市场结构、价格稳定性与国内石油税制选择  

Price stabilization and the choice of domestic oil tax regime in a vertically-integrated market

作　　者：孙泽生[1,2] 王淑云[3] 

机构地区：[1]浙江科技学院经管学院 [2]上海期货交易所博士后工作站 [3]浙江长征职业技术学院财会学院

出　　处：《国际石油经济》2011年第4期12-19,110,共8页International Petroleum Economics

基　　金：教育部人文社科基金项目(编号:08JC790098);浙江省自然科学基金项目(编号:Y7100009)的部分成果

摘　　要：运用垂直市场结构方法研究不完全竞争的石油市场中不同税制对国内石油价格稳定性的差异化影响及其税制选择。研究发现,在不同的垂直市场结构组合下,从价税制和从量税制对国际石油市场冲击的价格传递弹性明显不同;税制选择主要依赖于各国石油业的竞争性及其石油需求弹性;在大多数情形下从价税制都是更优的税制选择。对中国的启示是,如需要考虑国内石油价格的稳定性,在中国很强的石油业垄断格局及特定的石油需求弹性情形下,从价税制可能是较好的税制选择。This paper explores the influence of different tax regimes on domestic oil price stabilization in an imperfectly competitive vertically integrated oil market. Faced with a global market shock, price transmission elasticity is found to be quite different under ad valorem and specific tax regimes. So the choice of domestic tax regime should be determined mainly by the competitiveness of the oil industry and by demand elasticity, with an ad valorem tax regime the optimal choice compared to a specific tax system in most situations. Because of a largely monopolistic market and because of demand elasticity, an ad valorem tax regime would be China’s optimal choice for oil.

关 键 词：石油 价格 稳定性 税制 垂直市场结构 价格传递弹性 

分 类 号：F426.22[经济管理—产业经济] F812.42