煤炭资源开采外部成本与应交税费比较分析——以新疆为例

煤炭资源开采外部成本包括使用者成本和生态环境成本。论文运用使用者成本法测算2003—2012年新疆煤炭资源开采的使用者成本,并与应交资源税费比较分析;运用市场价值法和恢复费用法估算2012年新疆煤炭资源开采的生态环境成本,并与应交生态环境费用比较分析。结果表明：煤炭资源税从量计征方式不能补偿新疆煤炭资源耗减价值,产生明显代际外部性,而采用从价计征方式则能有效补偿;煤炭开采应交生态环境费用对其生态环境成本的补偿率仅为29.6%,不能有效补偿煤炭开采的生态环境价值损失。研究发现,新疆现行煤炭资源税费标准,不能彻底解决煤炭开采的外部性问题,在“清费立税”情形下,煤炭资源税率定为6%略显偏低。最后建议：地方政府应研究煤炭资源税费改革不同阶段的合理税率;我国应尽快建立生态补偿机制,适时进行环境税改革;完善我国煤炭资源价格核算体系。

Coal Resources Exploitation 's External Costs and Payable Taxes Comparative Analysis: A Case from Xinjiang

External costs of coal resources exploitation include user cost and environment cost. The paper used user cost approach to estimate the user cost of coal resource exploitation in Xinjiang from 2003 to 2012, and compared it with payable resource taxes. It adopted market value method and restoration expenditure method to estimate the ecological environment cost of coal resources exploitation of Xinjiang in 2012, and compared it with the payable ecological and environmental fee. It was found that the levy of coal resource tax from the amount couldn 't effectively compensate for the coal resource depletion in Xinjiang. It appeared significant intergenerational externalities. However, using ad valorem tax approach was able to effectively compensate it. The compensation rate of coal exploitation ecological environment costs was 29.6%, which couldn 't effectively compensate for the loss of value of ecological environment for coal exploitation. The study found that the existing standard of coal resources tax in Xinjiang couldn 't completely solve the problem of externalities of coal exploitation. Moreover, in the situation of “instead of fee with tax”, coal resource tax rate set at 6% was slightly lower. Finally, it was suggested that local governments should set the reasonable coal resources tax rate at different reform stages. China should establish ecological compensation mechanism as soon as possible, be timely for environmental tax reform, and improve the accounting system of coal resources price.