基于可持续发展的矿产资源税收优化研究
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摘要
一些发展中国家和转轨经济国家高度依赖矿产资源的开采和出口来提供财政收入和赚取外汇。从短期来看,本国矿产资源的大量开采和出口带来了大量的财政收入和外汇收入。但是,从长远来看,这些国家是否为这些矿产资源的衰竭获得了足够的回报?这些国家是否承担了太多的风险?这两个基本问题是这些国家的制度设计者需要高度关注的,也是我国进行制度设计时需要高度重视和借鉴的。如何利用税收政策来在矿产资源的开采和储备、在政府和矿产企业间、在当代经济和未来发展间取得平衡是解决矿产资源战略的一个重要部分。而这也正是本课题研究的出发点。
税收政策是政府对矿产资源产业进行干预的一种重要手段。政府通过课税进行干预,对于矿产储藏的最佳勘探、矿产租金的最大化、矿区生态环境的保持以及矿产资源的可持续利用和发展都是必不可少的。
中外矿产资源税收制度在矿产资源税费体系、税制结构、税费负担、所得税、权利金、税收优惠政策以及课征税费中所体现的政府意图等方面,都存在较大的差异,中国必须找出适合本国国情的税收制度。研究发现,市场经济国家经过长期的市场实践都逐渐形成了一套通行的行之有效的对矿业项目的专门税费制度。其核心内容是,在矿山生产阶段,服从的是以权利金制度为核心的财政制度,其中耗竭补贴可以理解为是一种“负”权利金,而超额利润税则可以理解为是一种“超”权利金。
本文明确提出促进矿产资源的可持续发展是我国矿业税收改革的终极目标,而设计最优的税收制度,以在矿产资源企业和利益相关者(包括政府和社会)之间取得平衡是本课题的任务。在系统进行中外矿产资源税收制度的比较研究以及剖析矿产资源开发中有关利益主体的博弈关系之后,本课题深入分析我国矿产资源的税费种类优化和税费结构优化等内容,对我国矿产资源税费改革的总体政策建议是:废除资源税和矿产资源补偿费,建立起以权利金和增值税为主体的矿业税收结构新模式,适时开征环境保护税,并重新设计针对矿业的税收优惠政策。
本文主要采用历史分析、国际比较、回归分析、交叉研究、问卷调查等研究方法,借助矿业经济学、公共经济学、福利经济学、生态伦理学等诸多理论基础,对我国矿产资源税费结构的历史、问题、原因和改革方向等进行了全方位的分析和探讨。同时,本文主要应用矿业权估价的收益现值法模型和基于需求弹性矿产资源稀缺价值评估模型,为矿业税收的制定提供了定量化的分析工具。
Some developing countries and Transition Economies highly rely on the exploiting and exporting of mineral resources to provide financial income. For the short term, largely exploiting and exporting of the native mineral resources bring large financial income. But for the long term, whether have these countries earned enough returns? Whether have these countries carried too many risks? These two basic questions must be highly concerned by the national system designers including our country. How to balance between the exploiting and storing of mineral resources, between the government and corporations, between the contemporary economics and future development is an important part of the strategy of mineral resources, and this is also the initial point of the study.
Taxation policy is an important instrument of the government interventions to mineral resource industry. The government interventions through taxation are absolutely necessary to the optimum exploiting of mineral stores, the maximization of mineral rents, and the sustainable development of mineral resources.
The mining taxation systems of China and foreign countries have great differences in the taxation structure, tax burden, income tax, royalty payment, and tax preference. So, China must find the tax system of suiting national conditions. The study found that developed countries had gradually formed special tax systems through long practice. The core content is that the financial system mainly relies on the royalty system, and excess profit tax can be comprehended to“super”royalty.
This essay clearly put forward that promoting the sustainable development of mineral resources is the ultimate target of the mining taxation reformation. And designing the optimum tax system to balance between the mining corporations and stakeholders (including governments and society) is the task of this study. After the comparative study of mining taxation between China and other foreign countries and taking apart the game relations of some stakeholders in the mineral exploiting, this essay analyzes deeply the optimization of tax categories and structures. The total policy suggestion is to abolish resource tax and mineral resource compensation, to establish the new model giving priority to royalty and value added tax, to start collecting environmental protection tax, and to design tax preference policy again.
This essay mainly adopts some study methods including historic analysis, international comparison, regression analysis, intersection study, questionnaire survey. By means of the rationales, such as mineral economics, public economics, welfare economics, etc, this essay discusses generally the history, questions, reasons, and reformation direction of Chinese mineral taxation structure. Meanwhile, this essay applies income present value model and rare evaluation model to provide quantitative analysis instruments for the establishment of mining taxation.
税收政策是政府对矿产资源产业进行干预的一种重要手段。政府通过课税进行干预,对于矿产储藏的最佳勘探、矿产租金的最大化、矿区生态环境的保持以及矿产资源的可持续利用和发展都是必不可少的。
中外矿产资源税收制度在矿产资源税费体系、税制结构、税费负担、所得税、权利金、税收优惠政策以及课征税费中所体现的政府意图等方面,都存在较大的差异,中国必须找出适合本国国情的税收制度。研究发现,市场经济国家经过长期的市场实践都逐渐形成了一套通行的行之有效的对矿业项目的专门税费制度。其核心内容是,在矿山生产阶段,服从的是以权利金制度为核心的财政制度,其中耗竭补贴可以理解为是一种“负”权利金,而超额利润税则可以理解为是一种“超”权利金。
本文明确提出促进矿产资源的可持续发展是我国矿业税收改革的终极目标,而设计最优的税收制度,以在矿产资源企业和利益相关者(包括政府和社会)之间取得平衡是本课题的任务。在系统进行中外矿产资源税收制度的比较研究以及剖析矿产资源开发中有关利益主体的博弈关系之后,本课题深入分析我国矿产资源的税费种类优化和税费结构优化等内容,对我国矿产资源税费改革的总体政策建议是:废除资源税和矿产资源补偿费,建立起以权利金和增值税为主体的矿业税收结构新模式,适时开征环境保护税,并重新设计针对矿业的税收优惠政策。
本文主要采用历史分析、国际比较、回归分析、交叉研究、问卷调查等研究方法,借助矿业经济学、公共经济学、福利经济学、生态伦理学等诸多理论基础,对我国矿产资源税费结构的历史、问题、原因和改革方向等进行了全方位的分析和探讨。同时,本文主要应用矿业权估价的收益现值法模型和基于需求弹性矿产资源稀缺价值评估模型,为矿业税收的制定提供了定量化的分析工具。
Some developing countries and Transition Economies highly rely on the exploiting and exporting of mineral resources to provide financial income. For the short term, largely exploiting and exporting of the native mineral resources bring large financial income. But for the long term, whether have these countries earned enough returns? Whether have these countries carried too many risks? These two basic questions must be highly concerned by the national system designers including our country. How to balance between the exploiting and storing of mineral resources, between the government and corporations, between the contemporary economics and future development is an important part of the strategy of mineral resources, and this is also the initial point of the study.
Taxation policy is an important instrument of the government interventions to mineral resource industry. The government interventions through taxation are absolutely necessary to the optimum exploiting of mineral stores, the maximization of mineral rents, and the sustainable development of mineral resources.
The mining taxation systems of China and foreign countries have great differences in the taxation structure, tax burden, income tax, royalty payment, and tax preference. So, China must find the tax system of suiting national conditions. The study found that developed countries had gradually formed special tax systems through long practice. The core content is that the financial system mainly relies on the royalty system, and excess profit tax can be comprehended to“super”royalty.
This essay clearly put forward that promoting the sustainable development of mineral resources is the ultimate target of the mining taxation reformation. And designing the optimum tax system to balance between the mining corporations and stakeholders (including governments and society) is the task of this study. After the comparative study of mining taxation between China and other foreign countries and taking apart the game relations of some stakeholders in the mineral exploiting, this essay analyzes deeply the optimization of tax categories and structures. The total policy suggestion is to abolish resource tax and mineral resource compensation, to establish the new model giving priority to royalty and value added tax, to start collecting environmental protection tax, and to design tax preference policy again.
This essay mainly adopts some study methods including historic analysis, international comparison, regression analysis, intersection study, questionnaire survey. By means of the rationales, such as mineral economics, public economics, welfare economics, etc, this essay discusses generally the history, questions, reasons, and reformation direction of Chinese mineral taxation structure. Meanwhile, this essay applies income present value model and rare evaluation model to provide quantitative analysis instruments for the establishment of mining taxation.
引文
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