中、美两国煤炭资源的税费水平及负担率  

Taxation Level and Burden Rate of the Coal Mine Between China and United States

作　　者：曾先峰[1] 李国平[2] 

机构地区：[1]西安外国语大学经济金融学院,陕西西安710128 [2]西安交通大学经济与金融学院,陕西西安710002

出　　处：《中国人口·资源与环境》2013年第3期25-32,共8页China Population,Resources and Environment

基　　金：教育部人文社会科学研究青年项目(编号:11YJC790258);国家社科基金项目(编号:11CJY038);国家社会科学基金重大项目(编号:12&ZD072);陕西省"青年百人计划"项目

摘　　要：税费制度的合理设计是矿产资源可持续开发利用的关键。本文梳理了中、美两国煤炭资源一般与特殊税费的种类与征收标准,在定量估算的基础上比较分析了中国神华集团和美国Peabody能源公司煤炭开采业的税费水平及负担率。研究结果表明,①对煤炭资源的一般税费,美国以所得税为主,中国以增值税和所得税为主;对于资源租,美国以权利金为主,中国以资源税和资源补偿费为主;对环境税费,美国以复垦保证金为主,中国以地方税费为主。②美国Peabody能源公司的煤炭资源在2009-2011年三年平均的一般税费、资源税费与环境税费的负担率分别为3.87%、12.87%和30.64%,而中国神华集团的负担率分别为5.1%、1.73%和3.18%。③中国矿产资源的税费制度存在结构性扭曲,一般税费负担过重,而对资源耗竭的跨代外部成本与环境负外部成本的补偿率偏低。应减少矿业企业的一般税费,并按照完全补偿两个外部成本的要求提高资源税费与环境税费。A proper taxation system is essential to sustainable extraction of mineral resources. The paper reviews the tax systems of coal mine of China and America. Based on the quantitative estimate, we compare the tax burden relating to coal exploration and extraction of Shenhua Group of China with that of the Peabody Energy Corporation of America. Several crucial conclusions are drawn as follows. First, in the United States, the general taxes on coal mine mainly relates to the income tax, and China based mainly on value- added tax and income tax; for the resources rent, the United States based mainly on royalty and China on both the resources tax and resources compensation fee; as for the environmental tax, the United States gives priority to the land rehabilitation bonding fund system, and China mainly relates to the local tax and fee. Second, the average general tax rate, resource tax rate and environmental tax rate of the Peabody Energy between 2009 and 2011 are 3.87% , 12.87% and 30.64% ; and the rates for the Shenhua Group are 5.1%, 1.73 % and 3.18%, respectively. Third, the results also reveal that there are structural distortions of taxation system in China, that is, the general tax burden is too heavy and the compensation rate for the intergenerational external costs and the environmental external costs are too low. The general taxes should be reduced; however, the resources taxes and environmental taxes should be increased according the theories of internalization of environmental externality and inter-generation externality.

关 键 词：资源税费 环境税费 税费负担率 

分 类 号：F43[经济管理—产业经济] X22[环境科学与工程—环境科学]