本文關(guān)鍵詞： 稀土 資源稅改革 微觀視角 效果評價　出處：《江西理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：稀土,被譽為“工業(yè)維生素”和“新材料之母”,是促進未來新材料產(chǎn)品發(fā)展的重要工業(yè)原料,對我國經(jīng)濟發(fā)展和國家安全發(fā)揮著重要的戰(zhàn)略作用�！吨袊圃�2025》以及“互聯(lián)網(wǎng)+”戰(zhàn)略的提出,給稀土產(chǎn)業(yè)的發(fā)展帶來了巨大潛力。與此同時,《稀土行業(yè)發(fā)展規(guī)劃(2016-2020年)》的制定也為稀土產(chǎn)業(yè)進一步發(fā)展提出新的要求�？梢哉f,我國稀土產(chǎn)業(yè)正處于最好的發(fā)展機遇期。但是,稀土產(chǎn)業(yè)發(fā)展面臨的挑戰(zhàn)同樣嚴峻,產(chǎn)業(yè)結(jié)構(gòu)不合理,資源優(yōu)勢無法轉(zhuǎn)化為經(jīng)濟優(yōu)勢,稀土資源無序開采,浪費嚴重,定價權(quán)缺失等“稀土問題”始終制約著稀土產(chǎn)業(yè)的發(fā)展。究其原因,稀土資源缺乏合理的價格形成機制是導(dǎo)致“稀土問題”出現(xiàn)的根本所在。資源稅作為礦產(chǎn)資源企業(yè)稅收成本的重要組成部分,對構(gòu)建稀土價格形成機制至關(guān)重要。然而,稀土資源稅自1994年開征以來,卻存在著稅率較輕、計稅方式不合理等“水土不服”的問題。我國先后兩次對稀土資源稅進行改革,旨在不斷完善稀土資源稅制,而稀土資源的特殊性及其戰(zhàn)略地位決定了稀土資源稅改革不可能一蹴而就。學(xué)者們專門對稀土資源稅改革這一問題研究較少,從微觀視角出發(fā)進行研究幾乎沒有。本文以稀土資源稅改革產(chǎn)生的效果為研究對象,從微觀視角出發(fā),對改革目的實現(xiàn)情況進行評價。在論述稀土資源、稀土產(chǎn)業(yè)特點及稀土資源稅改革背景和目的基礎(chǔ)上,本文運用本量利分析法、計量經(jīng)濟模型等方法對稀土資源稅改革效果進行實證研究。主要得出以下幾點結(jié)論:一是資源稅收在稀土企業(yè)成本結(jié)構(gòu)的地位大幅提升,從價計征方式更能體現(xiàn)“級差收益”原則;二是稀土資源稅對利潤敏感程度加大,從價計征方式更能發(fā)揮彈性調(diào)節(jié)作用;三是稀土資源稅改革無法促進稀土資源的節(jié)約開采;四是稀土資源稅改革未能構(gòu)建合理的稀土價格形成機制;五是稀土資源稅改革對產(chǎn)業(yè)結(jié)構(gòu)的轉(zhuǎn)型升級有一定的促進作用。對于實證發(fā)現(xiàn)稀土資源稅改革存在的不足之處,本文提出區(qū)分稀土元素內(nèi)部價值差異以設(shè)置合理的彈性稅率、考慮將實際可采儲量作為計稅依據(jù)以及推行“稀土資源拍賣”方式等政策建議,為進一步深化稀土資源稅改革提供思路,真正體現(xiàn)稀土資源的稀缺價值和戰(zhàn)略價值,以期促進稀土產(chǎn)業(yè)的持續(xù)健康發(fā)展。
[Abstract]:Rare earth, known as "industrial vitamin" and "mother of new materials", is an important industrial raw material to promote the development of new material products in the future. It plays an important strategic role in China's economic development and national security. The "made in China 2025" and the "Internet" strategy have brought great potential to the development of rare earth industry. The formulation of rare earth industry development plan 2016-2020 also puts forward new requirements for the further development of rare earth industry. It can be said that China's rare earth industry is in the best development opportunity period. The development of rare earth industry is faced with the same severe challenges, the industrial structure is unreasonable, the advantages of resources can not be transformed into economic advantages, rare earth resources are exploited disorderly and wasted seriously. The lack of pricing power and other "rare earth problems" have always restricted the development of rare earth industry. The lack of reasonable price formation mechanism of rare earth resources is the root of the "rare earth problem". Resource tax is an important part of the tax cost of mineral resources enterprises. It is essential to build a price formation mechanism for rare earths. However, since the levy in 1994, there has been a relatively low tax rate on rare earths. China has twice reformed the rare earth resource tax in order to continuously improve the rare earth resource tax system. The particularity and strategic status of rare earth resources determine that the reform of rare earth resources tax can not be accomplished overnight. There is almost no research from the micro perspective. This paper takes the effect of the tax reform of rare earth resources as the research object, from the micro perspective, evaluates the realization of the reform purpose, and discusses the rare earth resources. On the basis of the characteristics of rare earth industry and the background and purpose of the reform of rare earth resource tax, this paper applies the cost-profit analysis method. Empirical study on the effect of rare earth resource tax reform is carried out by econometric model. The main conclusions are as follows: first, the status of resource tax in the cost structure of rare earth enterprises is greatly enhanced. The principle of "differential income" can be better embodied in the method of calculating value according to value; Second, the rare-earth resource tax is more sensitive to profit, and the ad valorem method can play a more flexible role; Third, the tax reform of rare earth resources can not promote the economical exploitation of rare earth resources; Fourth, the reform of rare earth resource tax failed to construct a reasonable mechanism of rare earth price formation; Fifth, the reform of rare earth resources tax has a certain role in promoting the transformation and upgrading of industrial structure. This paper puts forward some policy suggestions, such as distinguishing the internal value difference of rare earth elements to set up reasonable flexible tax rate, considering the actual recoverable reserves as the basis of tax calculation and implementing the "rare earth resources auction" method. In order to promote the sustainable and healthy development of rare earth industry, this paper provides ideas for further deepening the reform of rare earth resource tax, and truly embodies the scarcity value and strategic value of rare earth resources.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426;F406.7

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