【摘要】：自1984年資源稅在中國正式開征以來,其在增加財政收入,調(diào)節(jié)國民經(jīng)濟平穩(wěn)運行的過程中發(fā)揮了不容忽視的作用。隨著中國經(jīng)濟的高速發(fā)展,國家對能源的需求加大與資源供給短缺之間的矛盾日益凸顯,資源浪費、環(huán)境污染現(xiàn)象嚴重。而中國現(xiàn)行資源稅制本身存在一些缺陷,又嚴重制約了資源稅在促進資源節(jié)約和環(huán)境保護方面應(yīng)有的作用,違背了國家提出的可持續(xù)發(fā)展戰(zhàn)略目標。在這種背景下,人們對資源稅改革的呼聲日趨強烈,完善資源稅制成為了中國當下經(jīng)濟體制改革的重要內(nèi)容之一,因此,研究資源稅改革以及改革后的經(jīng)濟效應(yīng)也顯得非常有意義了。 本文首先介紹資源稅的相關(guān)概念,闡述征收資源稅的理論依據(jù)。隨后介紹了中國資源稅的現(xiàn)狀及問題,并重點分析了資源稅改革的經(jīng)濟效應(yīng)。筆者認為資源稅改革的經(jīng)濟效應(yīng)主要體現(xiàn)在以下幾個方面：第一,對地方財政收入產(chǎn)生影響；第二,直接或者間接地影響資源的開采量和消費量,繼而影響稅收收入；第三,涉稅企業(yè)因為稅負的增加也會逐步調(diào)整其生產(chǎn)決策,改進生產(chǎn)效率；第四,有可能會造成物價的波動；第五,改變居民的消費習(xí)慣；第六,影響產(chǎn)業(yè)結(jié)構(gòu)及區(qū)域經(jīng)濟的協(xié)調(diào)發(fā)展。筆者從定量和定性的角度分析資源稅改革的經(jīng)濟效應(yīng),得到的結(jié)論是雖然改革會產(chǎn)生一些負面影響,但是最終的總效應(yīng)還是積極的。最后本文對資源稅改革的經(jīng)濟效應(yīng)進行梳理并結(jié)合現(xiàn)行資源稅制存在的缺陷針對性地提出一些政策建議,以期有益于未來中國資源稅改革的進一步完善。
[Abstract]:Since the introduction of resource tax in China in 1984, it has played an important role in the process of increasing fiscal revenue and regulating the smooth operation of the national economy. With the rapid development of China's economy, the contradiction between the increasing demand for energy and the shortage of resources is becoming more and more prominent, and the waste of resources and environmental pollution are serious. However, there are some defects in China's current resource tax system, which seriously restrict the role of resource tax in promoting resource conservation and environmental protection, and run counter to the strategic goal of sustainable development put forward by the country. Under this background, people are calling for the reform of resource tax more and more strongly. Perfecting the resource tax system has become one of the important contents of the current economic system reform in China. It is very meaningful to study the resource tax reform and the economic effect after the reform. This paper first introduces the related concepts of resource tax and expounds the theoretical basis of resource tax collection. Then it introduces the current situation and problems of resource tax in China, and analyzes the economic effect of resource tax reform. The author thinks that the economic effect of resource tax reform is mainly reflected in the following aspects: first, it has an impact on local fiscal revenue; second, it directly or indirectly affects the exploitation and consumption of resources, and then affects tax revenue. Third, tax-related enterprises will gradually adjust their production decisions and improve production efficiency because of the increase of tax burden; fourth, it may cause price fluctuations; fifth, change the consumption habits of residents; Sixth, affect the coordinated development of industrial structure and regional economy. The author analyzes the economic effect of resource tax reform from the angle of quantitative and qualitative analysis. The conclusion is that although the reform will have some negative effects, the final overall effect is still positive. Finally, this paper combs the economic effect of the resource tax reform and puts forward some policy suggestions according to the shortcomings of the current resource tax system, in order to benefit the further improvement of China's resource tax reform in the future.
【學(xué)位授予單位】：安徽財經(jīng)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 賈亞男;;新疆資源稅改革之探討[J];財會月刊;2011年12期

2 李鋼;陳志;金碚;崔云;;礦產(chǎn)資源對中國經(jīng)濟增長約束的估計[J];財貿(mào)經(jīng)濟;2008年07期

3 任佳寶;;完善資源稅改革方案的幾點建議[J];當代經(jīng)濟;2009年05期

4 祝遵宏;;推進資源稅改革的政策取向[J];當代經(jīng)濟研究;2009年01期

5 徐曉亮;;資源稅改革中的稅率選擇:一個資源CGE模型的分析[J];當代經(jīng)濟科學(xué);2010年06期

6 王亞星;;我國資源稅改革現(xiàn)狀及發(fā)展方向[J];經(jīng)營管理者;2010年24期

7 張海瑩;;我國資源稅改革的意義、問題與方向[J];當代經(jīng)濟管理;2013年04期

8 石秋麗;;資源稅改革對經(jīng)濟的影響[J];合作經(jīng)濟與科技;2010年23期

9 張景華;;中國資源稅問題研究與改革取向[J];經(jīng)濟與管理;2009年05期

10 劉曉鳳;;“金磚四國”資源稅的比較與借鑒[J];財會研究;2009年20期

，

本文編號：2400367