运筹与管理2016，Vol.25Issue(6)：155-161,7.DOI:10.12005/orms.2016.0215
基于社会福利最大化的油气资源税费研究
Research on the Oil and Gas Resou rce Tax Rate in China Based on Maxi mization of Social Welfare
摘要
Abstract
Reasonable tax can regulate the resources of oil and gas to optimize production,and the optimize pro-duction decisions can balance the interests of present and future generations and also maximize social welfare in-ter-temporal resource in development.From the perspective of optimal allocation of mineral resources,we build decision models to develop oil and gas resources to maximize social welfare maximization and corporate profits, and further through the optimal control approach,under the condition of resource development decisions to maxi-mize social welfare,we study three different forms of regulation of oil and gas resources tax planning for resource development.The study finds:(1 )ad valorem taxes,whose optimal rate is 26 .4%,so that the government not only guarantees the maximization of social welfare,but also gets more tax revenue;(2)from the amount of taxes levied,the amount of the tax rate is 1 .77 ￥per ton,so that it can ensure the maximization of social welfare,but it has less government tax revenue;(3 )tax levy reserves:social reserves taxes under welfare maximization is-0.13 ￥per ton,which the government needs to subsidize businesses,although it can ensure the maximization of social welfare,but this will put on the financial pressure.关键词
寡头垄断/油气资源/社会福利/最优税率Key words
oligopoly/oil and gas resources/social welfare/optimal tax rate分类
管理科学引用本文复制引用
高新伟,张树亮,陈浩,李洁仪..基于社会福利最大化的油气资源税费研究[J].运筹与管理,2016,25(6):155-161,7.基金项目
山东省社会科学规划研究项目（16CJJJ10）；中央高校基本科研业务费 （）
