资源税从价计征对稀土出口价格的影响研究  

Research of the Influence of Price-based Reform of Resource Taxes on Rare Earth Export Price

作　　者：王媛 Wang Yuan

机构地区：[1]内蒙古开放大学

出　　处：《价格理论与实践》2021年第12期90-93,共4页Price:Theory & Practice

基　　金：2020年度内蒙古哲学社会科学规划项目“基于贸易和生态视角的资源税效果研究——以稀土为例”(项目号:2020NDC058)。

摘　　要：资源税从价计征对建立有效的税收自动调节机制、提高资源利用效率、促进产业升级具有重要意义。本文以稀土资源税从价计征改革为准自然实验,基于2010-2020年我国稀土出口价格数据,运用双重差分法(DID),实证分析资源税从价计征改革对稀土出口价格的影响。研究发现:(1)资源税从价计征改革促进稀土出口价格提升,并且这种促进作用对上游产品更为明显;(2)资源税从价计征改革主要通过增加稀土企业环境成本和提高产业集中度两条途径影响稀土出口价格。建议相关部门进一步优化资源税制度、推动行业整合、加大技术研发投入。Price-based reform of resource taxes is of great significance for establishing effective automatic adjustment mechanism of tax, improving resource utilization efficiency and promoting industrial upgrading. Based on the data of China’s rare earth export prices from 2010 to 2020,this paper takes the price-based reform of resource taxes as a natural experiment,empirically analyzes the impact of the price-based reform of resource taxes on rare earth export prices by using the difference in difference method(DID). The results show that:(1) Price-based reform of resource taxes promotes the rare earth export price,and the promotion effect is more obvious for upstream products;(2) Price-based reform of resource taxes affects the export price of rare earth mainly through increasing the environmental cost of rare earth enterprises and increasing the industrial concentration. This paper puts forward suggestions, including further optimizing the resource tax system, promoting industry integration and increasing investment on technological research.

关 键 词：稀土 资源税 从价计征改革 出口价格 

分 类 号：F426[经济管理—产业经济] F812.42F752.62