中国人口·资源与环境2011，Vol.21Issue(6)：158-163,6.DOI:10.3969/j.issn.1002-2104.2011.06.026
中国资源税改革的政策研究
The policy research on the resource tax reform in China
摘要
Abstract
China Mineral resources tax system is forming in the process of Interest game between related economic Stakeholders in the development and utilization of mineral resources after Chinese reform and opening up, it is the tax for object digitization resources.Based on the summary of the related literatures of resources which becomes more important while the naturae resource consumes seriously tax reform, this paper reviews the history of the natural resources management in China, and analyzes the international experiences on those adjustments of resources tax firstly.Secondly, the coal market is taken as an example, the influence of the resource tax adjustment to the resource price is studied using an econometrics model, such as beast-sguare regression with heterosceclastic comection.Thirdly, because the resources tax generally low, resources price is low also, the protection and utilization of the resources is effected now, so the paper designs the rate of resources tax and the mode of collection.Lastly, some policy proposals of the resource tax reform are put forward about the tax collection scope, way, the ecological compensation mechanism, tax-drawback mechanism, the resources use efficiency, etc.关键词
资源税/改革/税率设计/政策措施Key words
Resources tax/ reform/ design the rate of resources tax/ Policy proposals分类
管理科学引用本文复制引用
曹爱红,韩伯棠,齐安甜..中国资源税改革的政策研究[J].中国人口·资源与环境,2011,21(6):158-163,6.基金项目
国家自然科学基金(编号:70973011) （编号:70973011）
中国博士后科学基金项目(编号:20100470210). （编号:20100470210）
