“双碳”背景下稀土资源税从价计征改革的效果分析  

Analysis on the Effect of Price-based Reform of Rare Earth Resource Taxes under the Background of“Carbon Emission Peak”and“Carbon Neutrality”

作　　者：王媛 WANG Yuan(Teaching Department,Inner Mongolia Open University,Hohhot 010021,China)

机构地区：[1]内蒙古开放大学教学部,内蒙古呼和浩特010010

出　　处：《稀土》2021年第6期146-154,共9页Chinese Rare Earths

基　　金：2020年度内蒙古哲学社会科学规划项目(2020NDC058)。

摘　　要：通过构建稀土价格模型,选取2013-2020年我国稀土相关数据,分析国内稀土价格的影响因素及资源税改革的环境效果。结果显示,资源税、原油价格、人力成本、我国稀土产量、稀土进口量、稀土进口价格等因素对国内稀土价格具有显著性影响。资源税从价计征改革使得环境成本在稀土价格中开始有所体现,起到了一定的环境保护效果。资源税从价计征改革对产业链前后端产品的影响具有差异性,资源税附加到产业链前端产品价格的程度更大,这与"谁污染、谁付费"的原则相一致。By constructing a rare earth price model and selecting the relevant data of rare earth in China from 2013 to 2020,this paper analyzes the influencing factors of domestic rare earth prices and the environmental effects of resource tax reform.The results show that resource tax,crude oil price,labor cost,rare earth production in China,import volume of rare earth,and imported rare earth price have significant influence on domestic rare earth price.The price based resource tax reform has made the environmental cost reflected in the price of rare earth,which has played a role in environmental protection.The impact of price based resource tax reform on the products at the front and back end of the industrial chain is different,and resource tax will be attached more to the price of front-end products of the industry chain,which is consistent with the principle of“making the causer of pollution responsible for treating it”.

关 键 词：稀土 环境外部成本 价格 影响因素 资源税从价计征 

分 类 号：F062.9[经济管理—政治经济学] F426