摘要
为使资源税更好地发挥调节级差收入、保护资源的作用,国家先后对石油、天然气、煤炭进行"从价计征"和"立税清费"改革。在此背景下,有色金属资源征税改革成为大势所趋。本文以铜矿资源税为例,通过建立资源CGE模型,对我国铜矿资源税从价计征情况下的最优税率进行研究,结合生产模块、消费模块和均衡模块得出我国铜矿资源税最优税率为12%。在此数据基础上,利用动态CGE模型对不同税率下的宏观影响进行分析和动态预测,并结合中国具体发展现状,提出相关建议以供企业成本控制、当局政策制定参考借鉴。
To make the resource tax play a better role in adjusting the differential income and protecting resources, our gov- ernment successively implemented ＂ ad valorem duty＂ and ＂free fee and regulate tax＂ reform for oil, natural gas and coal. Under this background, the reform of non - ferrous metal resources tax has become the natural trend. By means of the estab- lishment of resource CGE model, the optimal tax rate of copper resource under AD valorem duty was studied. Results showed that the best tax rate is 12%. Based on this best rate, the dynamic CGE model was used to analyze and dynamically forecast the macro impact of different taxes. It is helpful for the enterprises and the government to make their policies by combining the calculation results with the current situation of China.
出处
《世界科技研究与发展》
CSCD
2015年第4期443-449,456,共8页
World Sci-Tech R&D
基金
国家自科基金青年项目(71303263)
教育部人文社科青年项目(11YJC790312)
教育部博士点基金(20130163120045)
财政部
发改委节能减排综合示范项目(CSCG-HNSZ-DY20131002)
湖南省社科基金(13YBA353)资助
