本文選題：資源稅　切入點(diǎn)：運(yùn)行績(jī)效　出處：《石家莊經(jīng)濟(jì)學(xué)院》2014年碩士論文

【摘要】：改革開(kāi)放30年來(lái)，我國(guó)經(jīng)濟(jì)高速發(fā)展，但經(jīng)濟(jì)增長(zhǎng)仍未擺脫“高消耗、高增長(zhǎng)、低效益”模式，資源浪費(fèi)現(xiàn)象嚴(yán)重，利用率不高，破壞了生態(tài)環(huán)境。大量資源消耗是經(jīng)濟(jì)快速發(fā)展的基礎(chǔ)，我國(guó)資源總量豐富，但人均占有量低，不能滿足經(jīng)濟(jì)快速發(fā)展的要求，致使資源約束與現(xiàn)實(shí)需求間矛盾日益突出，影響經(jīng)濟(jì)社會(huì)發(fā)展。作為國(guó)家調(diào)節(jié)經(jīng)濟(jì)發(fā)展與資源供給間關(guān)系的重要工具，資源稅起著舉足輕重的作用。我國(guó)現(xiàn)行資源稅功能尚未得到充分發(fā)揮，對(duì)資源與經(jīng)濟(jì)社會(huì)發(fā)展的調(diào)節(jié)作用有限。為了節(jié)約資源、保護(hù)生態(tài)環(huán)境、維護(hù)代際公平，實(shí)現(xiàn)經(jīng)濟(jì)發(fā)展的可持續(xù)性，亟需改革和完善我國(guó)資源稅費(fèi)制度。 文章首先回顧資源稅費(fèi)理論，分別介紹了地租理論、供需理論、外部性理論以及礦產(chǎn)資源耗竭理論，對(duì)礦產(chǎn)資源稅費(fèi)種類以及我國(guó)資源稅費(fèi)制度改革歷程進(jìn)行介紹，分析我國(guó)礦產(chǎn)資源稅費(fèi)制度運(yùn)行績(jī)效；之后，，根據(jù)資源稅制運(yùn)行績(jī)效，提出我國(guó)礦產(chǎn)資源稅存在的問(wèn)題：一是資源稅定位不明確，計(jì)稅依據(jù)不合理；二是資源稅征稅范圍偏窄，資源稅率偏低；三是資源稅費(fèi)和其他稅費(fèi)存在重復(fù)征收現(xiàn)象；四是資源稅收入分配與使用體制不合理，破壞生態(tài)環(huán)境。針對(duì)這些問(wèn)題，提出資源稅由從量改為從價(jià)是根本的改革方向；然后，分析新疆從價(jià)計(jì)征的改革成效，借鑒美國(guó)、俄羅斯、澳大利亞的先進(jìn)經(jīng)驗(yàn)，提出各地區(qū)應(yīng)根據(jù)各自的資源稟賦情況，制定適合本地的改革方案；最后，筆者認(rèn)為資源稅具體改革措施應(yīng)從以下五個(gè)方面進(jìn)行：一是擴(kuò)大資源稅征稅范圍；二是改革資源稅計(jì)征方式；三是提高資源稅負(fù)水平；四是規(guī)范資源稅收入的分配與適用；五是合理界定礦業(yè)開(kāi)發(fā)中的環(huán)境權(quán)利，積極保護(hù)生態(tài)環(huán)境。
[Abstract]:During the past 30 years of reform and opening up, China's economy has developed at a high speed, but the economic growth has not been rid of the pattern of "high consumption, high growth and low efficiency". The phenomenon of resource waste is serious and the utilization rate is not high. A large amount of resources consumption is the basis of rapid economic development. The total amount of resources in China is rich, but the per capita amount of resources is low, which can not meet the requirements of rapid economic development, resulting in the increasingly prominent contradiction between resource constraints and actual needs. As an important tool for the state to regulate the relationship between economic development and resource supply, resource tax plays an important role. In order to save resources, protect ecological environment, maintain intergenerational equity and realize the sustainability of economic development, it is urgent to reform and perfect the tax and fee system of resources in China. This paper first reviews the theory of resource tax and fee, introduces the theories of land rent, supply and demand, externality and depletion of mineral resources, and introduces the types of tax and fee of mineral resources and the reform course of tax and fee system of resources in China. After analyzing the operating performance of the tax and fee system of mineral resources in China, according to the operating performance of the tax system of resources, the paper points out the problems existing in the taxation of mineral resources in China: first, the location of the tax is not clear, the basis of taxation is unreasonable; the second, the scope of taxation of resources is narrow. The resource tax rate is on the low side; the third is the phenomenon of repeated collection of resources taxes and fees and other taxes and fees; the fourth is the unreasonable system of distribution and use of resources tax income, which destroys the ecological environment. In view of these problems, It is proposed that the change of resource tax from quantity to ad valorem is the fundamental direction of reform. Secondly, the paper analyzes the effect of the reform of ad valorem levy in Xinjiang, draws lessons from the advanced experience of the United States, Russia and Australia, and points out that each region should be based on its own natural resources endowment. Finally, the author thinks that the specific reform measures of resource tax should be carried out from the following five aspects: first, to expand the scope of resource tax collection; second, to reform the way of resource tax collection; third, to raise the level of resource tax burden; The fourth is to regulate the distribution and application of resource tax income, and the fifth is to define the environmental rights in mining development and actively protect the ecological environment.
【學(xué)位授予單位】：石家莊經(jīng)濟(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F426.1

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