中国人口·资源与环境2011，Vol.21Issue(7)：107-112,6.DOI:10.3969/j.issn.1002-2104.2011,07.019
引入资源价值补偿机制的资源税改革研究
Study of Value Compensation Mechanism in Resource Tax Reform
摘要
Abstract
Resources are not only the basis for social and economic development, but also the driving force and the guarantee of social sustainable development. With China's rapid economic development, shortage of resources is becoming more prominent, and the problem of inadequate resources compensation is also increasingly prominent. Domestic and international research shows that resource tax reform is closely related to resource compensation, and resource value compensation is an effective mode of resource compensation which has good applicability and feasibility. At the same time the government can use it to control resource production, use, and recovery effectively. For a long time, resource tax reform has always been a focus of concern, but related researches only focuse on how to raise tax rate and broaden the tax base, while ignoring the construction of a value compensation mechanism in resource tax reform. In the paper, the author constructs a CCE model of resources and environment, introduces fund of value compensation,in order to find out the impact of the value compensation mechanism from the point of social economy, social welfare and resource environment. The results show that: in a reasonable compensation standard and policy circumstance, the introduction of resource value compensation can effectively resource pressure, alleviate improve the resources and the environment, coordinate resources, economy and environment, and promote social and economic sustainable development.关键词
资源税改革/RECGE模型:价值补偿Key words
resource tax reform/RECCE/value compensation分类
管理科学引用本文复制引用
徐晓亮,吴凤平..引入资源价值补偿机制的资源税改革研究[J].中国人口·资源与环境,2011,21(7):107-112,6.基金项目
河海大学“211”三期重点学科技术经济及管理“长三角区域基础设施建设投融资管理”项目 （）
中央高校基本科研业务费专项资金(编号:2011 B03514). （编号:2011 B03514）
