资源税从价计征下的稀土产业升级效应研究  

Research on Effect of Rare Earth Industry Upgrading Under the Assessment of Resource Tax Ad Valorem

作　　者：赖丹[1] 陈伊玲 LAI Dan;CHEN Yi-ling(School of Economics and Management,Jiangxi University of Science and Technology,Ganzhou 341000,China)

机构地区：[1]江西理工大学经济管理学院,江西赣州341000

出　　处：《资源开发与市场》2019年第1期90-94,75,共6页Resource Development & Market

基　　金：国家社会科学基金项目"促进稀土行业持续健康发展的资源环境税收政策研究"(编号:12BJY137);国家自然科学基金应急研究项目"基于税费视角的稀土资源开发利用中的环境价值补偿政策研究"(编号:71241024);江西理工大学研究生创新专项资金项目"产业链视角下稀土资源税改革的政策效应研究"(编号:XS2018-S083)

摘　　要：我国稀土产业目前正处于产业发展的低级阶段,实现产业快速升级的需求极为迫切。2015年我国稀土资源税从价计征改革的目的之一就是促进我国稀土产业升级。在论述资源税从价计征促进产业升级作用机理的同时,实证检验了稀土资源税从价计征改革对稀土产业的升级影响,以及对稀土前后端产业升级影响的差异性。研究发现,资源税从价计征在一定程度上促进了稀土产业升级,但产业升级的水平并不高,前端产业升级效果较后端产业更明显。基于此,应借助"稀土资源拍卖"方式进一步改革完善稀土资源税制,并在税收减免、财政、金融支持、技术引进、研发平台建设等方面向稀土后端产业大力倾斜,以引导稀土产业加快升级。China's rare earth industry was currently in the low-level stage of industrial development,and the need to achieve rapid industrial upgrading was extremely urgent.However,one of the aims of rare earth resource tax ad valorem reform was to promote the upgrading of China's rare earth industry in 2015.While discussing the mechanism of resource tax ad valorem to promote industrial upgrading,this paper empirically tested the influence of the resource tax ad valorem on the upgrading of rare earth industry,as well as the difference of influence on the upgrading of rare earth industry.It was found that resource tax ad valorem promoted the upgrading of rare earth industry to a certain extent,but the level of industrial upgrading was not high.The upgrading effect of front-end industry was more obvious than back-end industry.Based on this,we should further reform and improve the tax system of rare earth resources by means of"rare earth resources auction",and strongly inclined the backward industry in tax reduction,financial support,technology introduction and R&D platform construction,so as to guide the rare earth industry to speed up its upgrading.

关 键 词：稀土产业链 资源税 从价计征 产业升级 

分 类 号：F810.42[经济管理—财政学]