發(fā)布時間：2018-05-11 08:09

  本文選題：資源稅改革 + 從價計征　； 參考：《西南交通大學(xué)》2014年碩士論文

【摘要】：自然資源是人類生存的最基本物質(zhì)基礎(chǔ),也是支持一國國民經(jīng)濟發(fā)展的重要因素。我國是以高資源消耗為代價換取的經(jīng)濟發(fā)展,隨著經(jīng)濟社會的不斷發(fā)展,對經(jīng)濟發(fā)展方式和環(huán)境保護的期望越來越高。我國現(xiàn)行資源稅制暴露出許多問題與不足。源于節(jié)能降耗的壓力、資源稅稅率過低調(diào)節(jié)作用弱化、地方財政收入減少,地方債務(wù)危機等原因,2010年6月,資源稅改革率先在新疆試點運行。2010年12月,試點改革擴展至西部十二省份。2011年11月,資源稅改革在全國范圍內(nèi)開始實施。本文以資源稅的從價計征為主要研究內(nèi)容,通過對資源稅制歷史沿革的研究,資源稅從價計征原因的分析和資源稅從價計征內(nèi)容的研究,概括出資源稅改革的影響,運用稅收乘數(shù)理論和分布滯后模型,以新疆為研究對象,分析了資源稅改革對地方經(jīng)濟產(chǎn)生的影響。最后對如何完善資源稅改革提出自己的意見和建議。 本文第一部分分析了資源稅改革的背景,進行了文獻綜述的匯總,概括了文章的主要內(nèi)容和研究方法。本文第二部分對我國資源稅的歷史沿革,資源稅改革的原因和具體內(nèi)容進行了分析。在資源稅的改革中,對資源稅計征方式進行了改革,確定了減免稅的情形和綜合減征率、實際減征率。第三部分主要研究了資源稅改革產(chǎn)生的影響。此次資源稅改革產(chǎn)生了許多影響,包括對各個利益主體的影響、資源進出口的影響以及資源利用的影響。資源稅改革中,涉及到的利益主體主要有三大類：政府、企業(yè)和消費者。文章的第四部分運用稅收乘數(shù)理論和分布滯后模型,以新疆為研究對象,分析了資源稅改革對地方經(jīng)濟產(chǎn)生的影響。文章的第五部分對資源稅改革的完善提出了一些意見和建議。 資源稅在推廣完善中雖然存在一些問題,但是其積極的影響大于負面的影響。我國應(yīng)該積極進行配套政策的制定,完善資源稅改革,促進我國資源的合理利用和產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級。
[Abstract]:Natural resources are the most basic material basis for human survival and an important factor to support the development of a country's national economy. With the development of economy and society, the expectation of economic development and environmental protection is higher and higher. China's current resource tax system exposes many problems and deficiencies. Due to the pressure of saving energy and reducing consumption, the tax rate of resource tax is too low to regulate, the local fiscal revenue is reduced, the local debt crisis and so on. In June 2010, the reform of resource tax was first run in Xinjiang. In December 2010, The pilot reform was extended to 12 western provinces. In November 2011, the resource tax reform began to be implemented nationwide. This paper takes the ad valorem of resource tax as the main research content, through the research on the history of resource tax system, the analysis of the reason of resource tax ad valorem and the content of resource tax ad valorem, summarizes the influence of resource tax reform. Based on the theory of tax multiplier and the model of distribution lag, this paper analyzes the influence of resource tax reform on the local economy with Xinjiang as the research object. Finally, the author puts forward his own opinions and suggestions on how to perfect the reform of resource tax. The first part of this paper analyzes the background of resource tax reform, summarizes the literature review, summarizes the main content and research methods. The second part analyzes the history of resource tax, the reason and content of resource tax reform. In the reform of resource tax, the way of calculating and levying resource tax is reformed, and the situation of tax reduction and tax reduction, the comprehensive reduction rate and the actual reduction rate are determined. The third part mainly studies the impact of resource tax reform. The resource tax reform has had many influences, including the influence on various stakeholders, the influence of resource import and export and the influence of resource utilization. In the reform of resource tax, there are three main categories: government, enterprises and consumers. In the fourth part of this paper, we use the theory of tax multiplier and the model of distribution lag, take Xinjiang as the research object, and analyze the impact of resource tax reform on the local economy. The fifth part of the article puts forward some opinions and suggestions on the perfection of resource tax reform. Although there are some problems in the promotion and improvement of resource tax, its positive effect is greater than the negative one. In order to promote the rational utilization of resources and the optimization and upgrading of industrial structure, our country should actively formulate supporting policies, perfect the reform of resource tax and promote the rational utilization of resources and the optimization and upgrading of industrial structure.
【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前10條

1 劉軍;充分運用財稅政策 確保經(jīng)濟穩(wěn)定增長[J];財政研究;1998年08期

2 商藝;;資源稅改革——綠色稅收的嶄新一頁[J];當(dāng)代經(jīng)濟;2008年06期

3 李娟新;;淺議可持續(xù)發(fā)展下的資源稅改革[J];法制與社會;2013年10期

4 朱紀紅;陳保安;;資源稅稅制改革的經(jīng)濟影響分析[J];經(jīng)濟研究導(dǎo)刊;2010年22期

5 李U，

本文編號：1873143