| 基于资源禀赋差异的稀土资源税改革效应及方向研究 |
| |
| 引用本文： | 蔡晓凤,赖丹.基于资源禀赋差异的稀土资源税改革效应及方向研究[J].有色金属科学与工程,2019,10(2):116-122. |
| |
| 作者姓名： | 蔡晓凤 赖丹 |
| |
| 作者单位： | 江西理工大学经济管理学院,江西 赣州,341000;江西理工大学经济管理学院,江西 赣州,341000 |
| |
| 基金项目： | 国家社会科学基金资助项目12BJY137国家自然科学基金应急研究项目71241024江西省研究生创新专项资金项目YC2018-S311 |
| |
| 摘 要： | 2011年以来我国进行了2次稀土资源税改革，旨在完善稀土资源税制，调节级差收益，推动稀土合理定价机制的形成，促进稀土行业持续、健康、稳定发展.文中基于资源禀赋差异视角对比分析2010—2017年南、北稀土企业改革前后税负水平及改革效应，研究发现调节级差收益以及稳定企业税负的改革目标初步实现，但仍然无法准确反映资源价值差异及其变化，没有对构建稀土合理的定价机制起到明显的作用.文中建议稀土资源税的未来改革需统筹考虑稀土资源的特殊性和稀土行业发展的特殊背景，借助市场化的“资源拍卖”方式来实现稀土资源税的资源保护和价值体现的目标.
|
| 关 键 词： | 稀土 资源禀赋 资源税 改革效应 资源拍卖 |
| 收稿时间： | 2018-12-13 |
Research on the reform effect and direction of rare earth resource tax based on resource endowment difference |
| |
| Affiliation: | School of Economics and Management, Jiangxi University of Science and Technology, Ganzhou 341000, China |
| |
| Abstract: | In order to improve the taxation of rare earth resources, adjust differential income, promote the formation of a reasonable pricing mechanism for rare earth minerals and finally promote the sustained development of the rare earth industry, two tax reforms on rare earth minerals have been carried out in China since 2011. From the perspective of resource endowment difference, this paper probes into the burden facing rare earth enterprises both in southern and northern China before and after the two reforms, as well as the reforms′ effect from 2010 to 2017. It was found that initial success had been achieved in differential income adjustment and stabilization of tax burden on corporations. However, a reasonable pricing mechanism for rare earth minerals didn′t come into being because the reforms were not able to accurately reflect differences and changes in resources′ value. Thus, this paper concludes that not only particularities of rare earth resources, but also the background of the development of the rare earth industry should be taken into account when reforms on rare earth resource tax are initiated. Besides, the marketization of "resource auction" can help achieve the aim of protecting rare earth resources and demonstrating their values by means of taxation. |
| |
| Keywords: | |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《有色金属科学与工程》浏览原始摘要信息 |
|
点击此处可从《有色金属科学与工程》下载全文 |
|
