本文選題：資源稅 + 能源礦產(chǎn)資源��； 參考：《吉林大學(xué)》2017年碩士論文

【摘要】：我國是能源礦產(chǎn)資源大國,資源總量豐富,但與世界平均水平相比,人均資源占有量并不具優(yōu)勢,屬于資源匱乏的國家,并且在資源開采以及加工的過程中,由于受技術(shù)水平以及發(fā)展模式等方面的限制,致使環(huán)境污染及資源浪費等問題日益嚴重;另一方面,隨著我國工業(yè)化與城鎮(zhèn)化的發(fā)展,能源需求不斷增加,為彌補能源消費缺口,我國從國外進口大量礦產(chǎn)資源,資源對外依存度過高,能源安全存在較大隱患。所以為了緩解社會發(fā)展與資源環(huán)境之間逐漸深化的矛盾,需要通過適當(dāng)?shù)恼呤侄芜M行調(diào)控干預(yù)。我國從1984年正式開始對占有及開采能源礦產(chǎn)資源者征收資源稅,而后根據(jù)不同時期的社會發(fā)展需要對資源稅制度進行了多次調(diào)整。隨著我國生態(tài)文明建設(shè)的推進,資源稅的功能定位逐漸轉(zhuǎn)向促進資源合理開發(fā)利用以及社會可持續(xù)發(fā)展等方面。因此,評價當(dāng)前資源稅收政策的有效性,推行切實可行的政策措施,進一步提升自然資源利用水平、延緩自然資源耗竭速度、改善地區(qū)生態(tài)環(huán)境,是當(dāng)前社會發(fā)展中迫切需要解決的問題之一。本文在梳理我國資源稅制度以及能源礦產(chǎn)資源基本情況的基礎(chǔ)上,通過分析資源稅政策變動對能源礦產(chǎn)資源開采企業(yè)利潤、我國單位GDP能耗以及國內(nèi)能源礦產(chǎn)資源消費量變動的影響,探討資源稅制度是否具有提高我國能源礦產(chǎn)資源利用效率的作用,并得出結(jié)論:征收資源稅對提高能源礦產(chǎn)資源的整體利用效率能夠起到一定的積極作用。但現(xiàn)行的資源稅制度在稅制設(shè)計上仍存在許多的問題,本文結(jié)尾就當(dāng)前資源稅改革方向、改革措施等問題提出了相關(guān)的政策建議。
[Abstract]:China is a large country of energy and mineral resources, the total amount of resources is abundant, but compared with the average level of the world, the per capita share of resources does not have the advantage, it belongs to the country with scarce resources, and in the process of exploitation and processing of resources, Due to the limitation of technological level and development mode, environmental pollution and waste of resources are becoming more and more serious. On the other hand, with the development of industrialization and urbanization in China, the demand for energy is increasing. In order to make up for the gap of energy consumption, China imports a large number of mineral resources from abroad, which leads to a high degree of dependence on foreign resources and a great hidden danger to energy security. Therefore, in order to alleviate the contradiction between social development and resource environment, it is necessary to regulate and intervene by appropriate policy means. Since 1984, China began to levy resource tax on those who possess and exploit energy and mineral resources, and then adjusted the resource tax system for many times according to the needs of social development in different periods. With the development of ecological civilization in China, the function orientation of resource tax has gradually turned to promote the rational exploitation and utilization of resources and the sustainable development of society. Therefore, to evaluate the effectiveness of the current resource tax policy, to carry out practical policies and measures, to further enhance the level of natural resource utilization, to delay the depletion of natural resources, and to improve the ecological environment of the region. Is the current social development in the urgent need to solve one of the problems. On the basis of combing the resource tax system and the basic situation of energy and mineral resources in our country, this paper analyzes the profits of energy and mineral resources mining enterprises through the changes of resource tax policy. The effect of energy consumption per unit GDP and the change of domestic consumption of energy and mineral resources in China is discussed. Whether the resource tax system can improve the efficiency of energy and mineral resources utilization in China is discussed. It is concluded that the collection of resource tax can play a positive role in improving the overall utilization efficiency of energy and mineral resources. However, there are still many problems in the tax system design of the current resource tax system. At the end of this paper, some policy suggestions are put forward on the reform direction and measures of the current resource tax system.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42;F426.1

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