西安财经学院学报
西安財經學院學報
서안재경학원학보
JOURNAL OF XI'AN INSTITUTE OF FINANCE & ECONOMICS
2014年
5期
11-15
,共5页
财政税收%资源税%主成分分析%产权理论
財政稅收%資源稅%主成分分析%產權理論
재정세수%자원세%주성분분석%산권이론
finance and tax%resource tax%principal component analysis%the theory of property rights
随着经济的发展，人口和资源红利逐步消减，资源、能源与生态环境对经济体的约束将逐步收紧，具体表现为诸多发展迅猛的资源型城市迅速由盛转衰。在保障自然资源市场价值实现的前提下，切实规范矿产资源产权制度，理顺中央政府和地方政府以及地方政府和地方政府之间的权责关系，设计相对独立且得当的地方税收体系，实现地方税收自治，最终将矿产资源所带来的价值，通过资源税在各相关利益主体之间进行合理的分配，实现可持续发展。
隨著經濟的髮展，人口和資源紅利逐步消減，資源、能源與生態環境對經濟體的約束將逐步收緊，具體錶現為諸多髮展迅猛的資源型城市迅速由盛轉衰。在保障自然資源市場價值實現的前提下，切實規範礦產資源產權製度，理順中央政府和地方政府以及地方政府和地方政府之間的權責關繫，設計相對獨立且得噹的地方稅收體繫，實現地方稅收自治，最終將礦產資源所帶來的價值，通過資源稅在各相關利益主體之間進行閤理的分配，實現可持續髮展。
수착경제적발전，인구화자원홍리축보소감，자원、능원여생태배경대경제체적약속장축보수긴，구체표현위제다발전신맹적자원형성시신속유성전쇠。재보장자연자원시장개치실현적전제하，절실규범광산자원산권제도，리순중앙정부화지방정부이급지방정부화지방정부지간적권책관계，설계상대독립차득당적지방세수체계，실현지방세수자치，최종장광산자원소대래적개치，통과자원세재각상관이익주체지간진행합리적분배，실현가지속발전。
With the development of economy ,dividend of resource and demographic are gradually decrea-sing .The constraint of resources energy and ecological environment on the economy will be gradually tightened .In the premise of guarantee realize the market value of the natural resources ,we should stand-ardize the mineral resources property right system ,straighten out the power relationship between the local and central governments ,w hich also include local and local government ,and make sure that the local tax system design is relatively independent and properly .We should realize tax local autonomy ,and finally through the resources tax ,make mineral resources value of reasonable allocation between the stakeholde-rs ,and realize sustainable development .
