从环境保证金到环境税—稀土贸易可持续发展之路  

Sustainable development of rare earth trade: From environmental security deposit to environmental tax

作　　者：廖秋敏[1] 曾国华[2] 

机构地区：[1]江西理工大学外语外贸学院,江西赣州341000 [2]江西理工大学经济管理学院,江西赣州341000

出　　处：《有色金属科学与工程》2012年第5期111-115,共5页Nonferrous Metals Science and Engineering

基　　金：国家社科基金重点资助项目(11AJL006);国家社科基金资助项目(12BJY137);江西省教育厅科技项目(GJJ11452)

摘　　要：首先指出目前稀土贸易所存在的困境,即没有国际定价权贱卖资源和限制出口引发贸易争端的两难选择;接着分析了目前中国对稀土的税费征收现状和存在的问题,指出征收环境税是解决稀土出口两难选择的有效方法;然后从税目,纳税人,课征对象和课征环节,计税依据,税率以及环境税的国际协调等方面对环境税进行了整体的税制设计;最后提出环境保证金的概念,建议在环境税正式实施之前,对稀土等矿产资源征收环境保证金,以此作为过渡措施来达到相似的效果.This paper points out the dilemma of rare earth trade, that is, exporting rare earth at unreasonable low prices or limiting rare earth export quotas resulting in forthcoming trade disputes. Environmental tax is an effective solution to the dilemma upon analyzing the current taxation policy on China＇s rare earth industry. The overall environmental taxation system is planned on the aspects of taxation categories, taxpayer, taxation object, taxation steps, tax basis, tariff and international coordination. Environment security deposit collection on mineral resources such as rare earth can be used as transitional measure before the official practice of environment tax.

关 键 词：环境税 环境保障金 稀土贸易 可持续发展 

分 类 号：F062.1[经济管理—政治经济学] F812.0