资源税税率设置分析、比较和选择

资源税改革是社会经济关注的热点问题,在"十二五"期间将进一步改革资源领域的相关税收政策,但目前国内外对资源税政策的相关研究成果较少,特别是资源税改革的关键问题,即税率设置缺乏足够研究。论文构建可计算一般均衡模型(Computable General Equilibrium,CGE),建立包括生产、消费、收入支出和资源等模块方程函数,并根据投入产出表相关数据编制社会核算矩阵,作为模型数据基础;在此基础上,将模型动态化分析并选择资源税税率设置区间的合理范围。在模型中论文采用从价征税的资源税征税方式,分别参考国内预期的税率区间和发达国家的税率区间,以2012、2015和2018年为模拟年份,分析并比较各税率区间对税收总量、收入支出、资源消费的影响;模拟结果表明不同的税率设置对社会经济和资源系统产生的影响程度不一,在经济发展相对稳定的时期,可以选择如5%~7%的税率区间;在经济发展水平较高时期,可选择较高的资源税税负水平,如7%~9%的税率区间;而在经济发展波动较大时,可以选择较低的资源税税负水平。

Analysis,Comparison and Choice of Tax Rate in Resource Reform

Resource tax reform is the focus of the society.Resources tax reform will be done during the twelfth Five-Year Plan,but the related research results on current domestic and international resource tax policy are lackness,especially in resource tax rate.We build a computable general equilibrium model(CGE) which consists of the functional equation in the production,consumption,income/expenditure and resource to analyze and select the resource tax rate,on the basis of SAM.In this paper,the model chooses valorem tax levy means to simulate the impact of economic and resource systems with different range of different resource tax rate settlement,by referring to expected rate range of domestic society and developed countries,through comparative analysis with the help of GAMS software.The result shows that the impact on social,economic and resources systems differs to varying degrees.In the relatively stable period of economic development,we can select tax rate ranging from 5% to 7%;at a higher level of economic development we can select an option high level of resource tax burden,such as the rate ranging from 7% to 9%;while in a fluctuations economy,we can choose a lower tax level of resources.