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中国能源资源税的改革与发展

作者:邸雪薇 崔怡然 出版日期:2015年10月 报告页数:35 页 报告大小: 报告字数:27283 字 所属丛书:能源蓝皮书 所属图书:中国能源发展报告(2015)

文章摘要

  

从2010年开始,我国资源税改革迈出了新的步伐,石油、天然气资源税结束了从价计征的历史。2014年底,资源税从价改革范围从石油、天然气扩大至煤炭资源。因为煤炭资源在我国能源生产与消费中占据主导地位,所以煤炭资源税从价计征的实施是我国资源税改革的又一标志性事件。资源税的变革不仅牵动着政府、企业以及消费者等主体利益关系的调整,而且对我国能源经济结构调整,以及国民经济发展方式的转变具有重要意义。但是资源税的改革尚处于起步阶段,我国资源税的设计依然存在诸多问题,而且相关政策不能及时跟进,限制了资源税改革效益的发挥。本报告以资源税为研究对象,在对其改革背景和运行现状进行综述的基础上,主要分析了油气及煤炭三大能源资源税的改革进程及改革效益,进而对资源税改革中依然存在的问题进行总结,并针对问题提出政策建议。

Abstract

  

China resource tax reform had taken a new pace from 2010 that oil and natural gas resources tax ended the ad valorem history. By the end of 2014,the resources tax reform ranges from oil,natural gas to coal. The coal resources occupies the dominant position in China’s energy production and consumption,so implementation of the ad valorem in promoting resource tax reform in China is another landmark event. Resource tax reform not only affects the interest adjustments of microcosmic main body such as government,enterprises and consumers,but also has important significance for China’s economy structural adjustment and change of mode of national economy development. However,the reform of resource tax is still in its infancy,the design still exists many problems,and the relevant policies can not follow up in time,which limits the benefit of resource tax reform. This paper regards the resource tax as the research object,basing on the review of reform background and the present situation of operation,analyzes mainly the oil and gas and coal resources tax reform process and its benefits. And then summarizes the problems in the reform of resource tax,putting forward policy recommendations for the problem.

作者简介

邸雪薇:邸雪薇,中国社会科学院研究生院经济学硕士研究生,研究方向为能源经济学、制度经济学。

崔怡然:崔怡然,首都经济贸易大学在读,研究方向为会计学。