论文部分内容阅读
税源偏离使得资源地财政收入减少,进而对资源地经济、生态环境发展产生不良约束。本文着重考察了税制和政策“双重扭曲”下的矿产资源地税收偏离问题,对其机理进行理论阐释。在现行非再生能源资源企业的税制结构中,由于环境税制的缺失,在实践中表现为一般税费过高,特殊税费过低的畸形税制结构,产生税制结构扭曲下的税收偏离。政府垄断对税收偏离的“倒U型”规律,使得矿产资源地利润转移有一个“型”波动趋势。因而,打破政府垄断惯性,逐渐提高市场化水平,改进政府公共服务职能是必要的解决策略。从长远来看,解决“双重扭曲”下的税收偏离问题需要从绿色税制改革、绿色财政体制改革、矿产资源价格体制改革、矿产资源产权改革等方面入手。
Deviation of tax sources makes the financial revenue of resources to reduce, thus adverse economic and ecological environment resources constraints. This paper examines the problem of tax deviation of mineral resources under the tax system and policy “double distortion ”, and expounds its mechanism theoretically. In the current tax structure of non-renewable energy resource enterprises, due to the lack of environmental taxation system, in practice, the abnormal tax structure is characterized by excessively high taxes and fees and low special taxes, resulting in the tax deviation under the distortions of the tax system. The “inverted U-shaped” rule of the government monopoly on the tax deviation makes the profit transfer of mineral resources have a tendency of “type” fluctuation. Therefore, to break the monopoly of government monopoly, gradually raise the level of marketization, and improve the government’s public service functions are necessary solutions. In the long run, solving the problem of tax deviation under “double distortion” needs to start from the aspects of green tax reform, the reform of green finance system, the reform of price system of mineral resources and the reform of property rights of mineral resources.