从出口税收政策的变化探讨我国稀土资源可持续发展的策略  

The sustainable development strategy of China's RE resources from the perspective of rare earth export taxation policy change

作　　者：钟霖 梁敏[1] 

机构地区：[1]江西理工大学外语外贸学院,江西赣州341000

出　　处：《有色金属科学与工程》2012年第4期100-107,共8页Nonferrous Metals Science and Engineering

基　　金：江西省教育厅科技项目(GJJ09520)

摘　　要：出口税是近年来各国贸易政策中最常用的一种出口限制措施,各国在贸易管理政策中常常运用出口税来实现一定的贸易目标.稀土是一种不可再生的宝贵战略资源,我国不论是在稀土的储量、还是在产销量上都是世界大国.近年来随着稀土资源的无节制开采、无序竞争及低价出口,造成了我国稀土资源的紧缺.我国政府对稀土出口进行战略性调整,从鼓励稀土出口到逐步下调税率到取消出口退税,目前正不断加征稀土出口关税.文中从我国稀土产品出口税收政策的变化,深入细致地分析了我国稀土产品出口价格、出口数量等方面因此而产生的变化,指出目前我国稀土资源可持续发展的问题所在,并提出相应的对策建议.China has carried out a series of export tax policies to maintainable development of RE industry considering its non-recyclable and strategic value. This paper explains the change process of RE Export tax policies, which led to RE export price and quantity variation. Some major problems in the sustainable development of RE industry, including resource waste, export quotas reducing, are analyzed. Some suggestions are put forward for the sustainable development of RE, such as technological innovation, RE strategy reserve system, export tax policy.

关 键 词：出口税收 稀土资源 可持续发展 策略 

分 类 号：F810.422[经济管理—财政学] F062.1