中国资源税改革的政策效应实证研究——基于1984—2011年数据分析  

Chinese Resource Tax Reform Empirical Analysis of the Effect of Policies:Based on Analysis of Data from1984 to 2011

作　　者：邹楠[1] 

机构地区：[1]安徽大学经济学院,安徽合肥230601

出　　处：《西安财经学院学报》2013年第6期19-22,共4页Journal of Xi’an University of Finance & Economics

基　　金：国家社科基金重大项目"深化资源价格和税收体制改革研究"(09&ZD051)

摘　　要：文章回顾了中国资源税改革的发展演进,并对资源税税费体系进行了评析,同时以煤炭、原油为例,应用回归计量经济模型分析了中国资源税政策对资源产量、价格的影响。研究表明:中国资源税改革效应并不明显,在此基础上从资源税征收范围、计征方式、税率和资源补偿费率及加大优惠政策方面提出了资源税改革的政策建议。This paper reviews the evolution of the development of Chinese resource tax reform, and analyzes the formed system of resource taxes and fees. Meanwhile take coal, crude oil for example, using the appli- cation the method of least squares regression to analyses the impact of Chinese resource tax policy reform on the production and price of resource, the results show that the reform of resource taxes effect is not ob- vious. On this basis, from aspects of the scope of resource taxes levy, the method of levy, tax rates, re- source compensation fee rate and more preferential policy, the policy recommendations are given in the end.

关 键 词：资源税 资源补偿费 税收效应 

分 类 号：F810.424[经济管理—财政学]