本文選題：資源稅改革 + 從價(jià)計(jì)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(lèi)生存的最基本物質(zhì)基礎(chǔ),也是支持一國(guó)國(guó)民經(jīng)濟(jì)發(fā)展的重要因素。我國(guó)是以高資源消耗為代價(jià)換取的經(jīng)濟(jì)發(fā)展,隨著經(jīng)濟(jì)社會(huì)的不斷發(fā)展,對(duì)經(jīng)濟(jì)發(fā)展方式和環(huán)境保護(hù)的期望越來(lái)越高。我國(guó)現(xiàn)行資源稅制暴露出許多問(wèn)題與不足。源于節(jié)能降耗的壓力、資源稅稅率過(guò)低調(diào)節(jié)作用弱化、地方財(cái)政收入減少,地方債務(wù)危機(jī)等原因,2010年6月,資源稅改革率先在新疆試點(diǎn)運(yùn)行。2010年12月,試點(diǎn)改革擴(kuò)展至西部十二省份。2011年11月,資源稅改革在全國(guó)范圍內(nèi)開(kāi)始實(shí)施。本文以資源稅的從價(jià)計(jì)征為主要研究?jī)?nèi)容,通過(guò)對(duì)資源稅制歷史沿革的研究,資源稅從價(jià)計(jì)征原因的分析和資源稅從價(jià)計(jì)征內(nèi)容的研究,概括出資源稅改革的影響,運(yùn)用稅收乘數(shù)理論和分布滯后模型,以新疆為研究對(duì)象,分析了資源稅改革對(duì)地方經(jīng)濟(jì)產(chǎn)生的影響。最后對(duì)如何完善資源稅改革提出自己的意見(jiàn)和建議。 本文第一部分分析了資源稅改革的背景,進(jìn)行了文獻(xiàn)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(duì)我國(guó)資源稅的歷史沿革,資源稅改革的原因和具體內(nèi)容進(jìn)行了分析。在資源稅的改革中,對(duì)資源稅計(jì)征方式進(jìn)行了改革,確定了減免稅的情形和綜合減征率、實(shí)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(duì)各個(gè)利益主體的影響、資源進(jìn)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(lèi)：政府、企業(yè)和消費(fèi)者。文章的第四部分運(yùn)用稅收乘數(shù)理論和分布滯后模型,以新疆為研究對(duì)象,分析了資源稅改革對(duì)地方經(jīng)濟(jì)產(chǎn)生的影響。文章的第五部分對(duì)資源稅改革的完善提出了一些意見(jiàn)和建議。 資源稅在推廣完善中雖然存在一些問(wèn)題,但是其積極的影響大于負(fù)面的影響。我國(guó)應(yīng)該積極進(jìn)行配套政策的制定,完善資源稅改革,促進(jìn)我國(guó)資源的合理利用和產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)。
[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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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本文編號(hào)：1873143