负外部成本内部化约束下的煤炭开采税费水平研究

煤炭开采中面临严重的代际负外部性和生态环境负外部性问题,分别运用使用者成本法和直接市场法测算了煤炭资源开采中的代际负外部成本和生态环境负外部成本。根据两个负外部成本充分内部化的要求,提出煤炭开采中税费水平的调整目标。以2008年为例,煤炭开采中资源税的征收标准应由目前的从量0.3-5元/t(约从价1%)提至从价10%;开采吨煤应交的生态环境费用标准应由目前的24元/t提至64.23-68.47元/t,即每吨提高40.23-44.47元。综合资源税和生态环境费用的提高幅度,煤炭开采活动中的税费水平应提高约21-22个百分点;通过比较现行税费制度下煤炭开采企业实交的资源税费、生态环境税费总额与企业应交的资源、生态环境费用总额之间的差距,指出目前我国政府对开采企业隐性税费补贴的规模水平,根据价差法计算得出取消此部分税费补贴将可以削减3 653.69万tCO2排放。

Research on the Lever of Tax (Fees) During Coal Mining: Based on Full Internalization of the External Costs

There are intergenerational negative externalities and environmental negative externalities during the coal mining.The user cost approach is used to evaluate the user cost of coal resource in China,then the market value method is used to evaluate the environmental external cost during the coal mining.To achieve full internalization of the external costs,In 2008,for example,the collection standard of charged resource tax during the coal mining,should be raised from the current standard by 0.3-5 yuan(RMB) / t(about 1% ad valorem) to 10% ad valorem.The collection standard of charged environmental fees should be raised from the current standard by 24 yuan(RMB) / t to 64.23-68.47 yuan(RMB) / t,that is,increase 40.23-44.47 yuan(RMB) per ton of coal.Comprehensive the range of both,the whole charged taxes(fees) during the coal mining should be increased 21-22 percentage points;The actually paid taxes(fess) during the coal mining were lower than the charged taxes(less),in fact,that is the government who subsidies for coal mining enterprises.A price based approach is used to estimate the effects of canceling subsidies on dioxide emission.The results show that 36 536.9 thousand tons of carbon dioxide emission will be reduced.