摘要
长期以来,资源税改革一直受到社会各方关注,目前相关研究成果多集中于定性分析,对资源税税率的设置更缺乏定量研究。本文构建资源CGE模型,引入资源账户,通过枚举法对资源税税率设置的合理范围进行定量分析,研究资源税税率设置的合理区间。研究结果表明:如资源税税率设置合理,可以有效增加资源税税收收入,大幅减少资源消耗,增加社会福利,促进社会经济的可持续发展。
Resource tax reform has been of great concern for a long time, but the majority of related researches focus on qualitative analyses, and lack quantitative studies, especially on resource tax rates. This paper introduces a resource account to CGE model and makes a quantitative analysis on the reasonable scope of optimal resource tax rates by enumeration. The results show that the reasonable arrangement of resource tax rates is beneficial to the effective increase in resource tax revenue, the reduction of resource consumption, and the promotion of sustainable economic development.
出处
《上海财经大学学报（哲学社会科学版）》
CSSCI
北大核心
2011年第1期82-89,共8页
Journal of Shanghai University of Finance and Economics
基金
河海大学"211"工程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
