级差性、社会折现率与矿产资源租金估算——基于对中国某有色金属矿产资源的考察  

Differential,social discount rate and estimation on mineral resource rent——Examination on the mineral resource of some non-ferrous metal in China

作　　者：李恒炜[1] 王美霞[1] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061

出　　处：《经济学家》2013年第8期56-64,共9页Economist

基　　金：国家社会科学基金重大项目"完善生态补偿机制研究"(12&ZD072)

摘　　要：本文将级差租金纳入Hotelling框架,并估算出2005—2010年间中国的社会折现率,在此基础上,估算出某有色金属资源开采行业的级差租金和稀缺租金并同现行税费比较。结果表明,级差租金波动平稳,稀缺租金快速上升;有偿使用税费占租金比重快速下降,资源税与级差租金变化一致、数量接近,矿产资源补偿费与稀缺租金变化趋势背离;整体税费高于租金水平。本研究的启示:①应对有偿使用税费内部做有针对性的调整;②应对有偿使用税费与一般性普适税费的比例做结构调整;③以租金为依据,税费改革要兼顾开采业整体税费负担水平。This paper incorporates differential rent into Hotelling framework and estimates the social discount rate for China over 2005--2010 period. On that basis, we estimate the differential rent and scarcity rent of some mining industry of non - ferrous resources, and compare them with the existing taxation rate. The results show that differential rent fluctuates steadily, and that scarcity rent increases rapidly. The proportion of taxation of compensation for use in rent decreases rapidly. Resource taxation changes in parallel with differential rent in quantity. The changes in mineral resource compensation fee are different from scarcity rent. The whole taxation fee is higher than rent level. The study suggests that： （1） it is necessary to make targeted adjustment in taxation of compensation for use; （2）it is necessary to make structural adjustment in the proportion of the taxation of compensation for use and the general taxation; （3） and based on rent, taxation reform should consider the whole level of the taxation of mining industry.

关 键 词：级差租金 稀缺租金 社会折现率 有色金属矿产资源 税费 

分 类 号：F205[经济管理—国民经济]