随着我国稀土产业的不断优化,稀土资源税改革取得了重要进展,稀土资源税与稀土价格两大热点问题成为关注的焦点.将稀土价格及其影响因素视为线性动态系统,采用系统动力学的方法,分别研究不同计征方式和不同税率方案下的稀土资源税对稀土价格的影响.研究发现从价计征资源税可在稀土价格中更好的反应出资源税的价值,并解决稀土资源在开采过程中存在的负外部性问题.最后针对不同计征方式下的优缺点提出了促进我国稀土产业发展的资源税改革方面的建议.
With the optimization of the rare earth industry in China,the important progress has been made in rare earth resource tax reform,and rare earth resource tax and rare earth price become the focal point of concern.Regard rare earth and its influencing factors as a linear dynamic system,adopting the method of system dynamics,and the influence of rare earth resource tax on rare earth price under the different duty way and tax rate plan is analyzed.The study found that the resource tax by ad valorem measure may be better than quantity-based measure in reflecting the value of resource tax of rare earth price;and ad valorem collection can solve the negative externality problems existing in the process of mining.Some advises about how to reform the rare earth resource tax are proposed.
参考文献
- 下载量()
- 访问量()
- 您的评分：
-
10%
-
20%
-
30%
-
40%
-
50%