本文選題：資源稅政策 + 稅收改革　； 參考：《中國石油大學(xué)(華東)》2014年碩士論文

【摘要】：自然資源是人類生存、發(fā)展的基礎(chǔ),與社會(huì)經(jīng)濟(jì)生活息息相關(guān)。我國國民經(jīng)濟(jì)的發(fā)展更離不開自然資源。稅收作為調(diào)控經(jīng)濟(jì)發(fā)展的杠桿,在經(jīng)濟(jì)發(fā)展及市場(chǎng)運(yùn)行中具有不可替代的作用。資源稅作為我國保護(hù)資源和環(huán)境的唯一一種綠色稅種,對(duì)促進(jìn)自然資源的合理開采利用及生態(tài)環(huán)境保護(hù)具有重要意義。我國資源稅開征以來取得了怎樣的經(jīng)濟(jì)效應(yīng),現(xiàn)存的具體問題有哪些,未來的取向問題及具體改革思路等都是需要我們審慎思考的問題,研究這些問題對(duì)完善我國資源稅制,保護(hù)資源及生態(tài)環(huán)境具有重要意義。2011年11月我國進(jìn)行了以改變石油、天然氣的資源稅計(jì)征方式為主的改革,但這只是我國資源稅深化改革過程中的一小步。為了完善我國的資源稅制度,充分發(fā)揮資源稅在資源保護(hù)及環(huán)境恢復(fù)方面的功能,論文對(duì)我國資源稅的經(jīng)濟(jì)效應(yīng)及改革取向進(jìn)行了研究。首先總結(jié)概述了資源稅征收的理論依據(jù),深入剖析了資源稅作為國家宏觀調(diào)控的稅收手段的功能,認(rèn)為資源稅的功能定位應(yīng)是以控制資源過度開采,消除對(duì)環(huán)境的負(fù)外部性為主,而不是調(diào)節(jié)級(jí)差收益。然后采用經(jīng)濟(jì)學(xué)的方法闡述了我國資源稅經(jīng)濟(jì)效應(yīng)的作用機(jī)理,在此基礎(chǔ)上,通過公式推理和比較分析方法具體分析了我國資源稅對(duì)各市場(chǎng)主體(資源上游開采者、下游生產(chǎn)者、消費(fèi)者、政府)的經(jīng)濟(jì)效應(yīng)以及對(duì)區(qū)域經(jīng)濟(jì)的影響,緊接著剖析了我國資源稅現(xiàn)存的問題,并通過與國外資源稅制度的比較得出了國外資源稅制度對(duì)我國資源稅改革在功能定位、稅制模式、征稅范圍、計(jì)稅依據(jù)、稅率設(shè)計(jì)以及稅權(quán)分配方面的啟示。在此基礎(chǔ)上結(jié)合國情,參考國外的資源稅制度,給出了我國資源稅今后改革的基本取向和具體思路,主要是分稅種、分地區(qū)的實(shí)現(xiàn)資源稅功能定位的轉(zhuǎn)變;逐步擴(kuò)大資源稅課稅范圍;轉(zhuǎn)變計(jì)征方式,完善計(jì)稅依據(jù);提高稅負(fù),調(diào)整稅率結(jié)構(gòu);統(tǒng)籌稅費(fèi)關(guān)系等。最后針對(duì)改革過程中的可能出現(xiàn)的問題提出了相關(guān)建議。
[Abstract]:Natural resources are the basis of human survival and development, and are closely related to social and economic life. The development of our national economy is more inseparable from natural resources. As the lever of regulating economic development, tax plays an irreplaceable role in economic development and market operation. As the only kind of green tax to protect resources and environment, resource tax is of great significance to promote the rational exploitation and utilization of natural resources and the protection of ecological environment. What kind of economic effect has been achieved since the introduction of resource tax in our country, what are the existing specific problems, the future orientation problem and concrete reform ideas are all problems that need us to think carefully, study these problems to consummate our country's resource tax system. It is of great significance to protect resources and ecological environment. In November 2011, our country carried on the reform to change the way of resource tax collection of oil and natural gas, but this is only a small step in the process of deepening the reform of resource tax in our country. In order to perfect the system of resource tax in our country and give full play to the function of resource tax in resource protection and environmental restoration, the economic effect and reform orientation of resource tax in China are studied in this paper. Firstly, this paper summarizes the theoretical basis of resource tax collection, deeply analyzes the function of resource tax as a tax means of national macro-control, and points out that the function of resource tax should be to control excessive exploitation of resources. Eliminate negative externalities on the environment, rather than adjusting differential benefits. Then, the paper expounds the mechanism of the economic effect of resource tax in China by using the method of economics. On this basis, through formula reasoning and comparative analysis, the paper analyzes the effect of resource tax on the main body of the market (the upstream exploiter of resources) in China. The economic effects of downstream producers, consumers, governments) and their impact on regional economies, followed by an analysis of the existing problems of resource tax in China. Through the comparison with the foreign resource tax system, the author draws the enlightenment of the foreign resource tax system on the function orientation, tax system model, tax range, tax basis, tax rate design and distribution of tax power of our country in terms of function orientation, tax system model, taxation scope, tax basis, tax rate design and distribution of tax power. On the basis of this, and referring to the resource tax system of foreign countries, this paper gives the basic orientation and concrete ideas of the future reform of resource tax in our country, which is mainly the transformation of the function orientation of resource tax by tax and region. Gradually expand the scope of taxation of resources tax; change the way of taxation, improve the basis of tax planning; increase the tax burden, adjust the structure of tax rates; coordinate the relationship between taxes and fees, etc. Finally, some suggestions are put forward for the possible problems in the process of reform.
【學(xué)位授予單位】：中國石油大學(xué)(華東)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1927870