CAJ | 학술논문

中国矿产资源税费制度是改革开放后在矿产资源开发利用时，相关经济主体利益分化且相互间进行利益博弈的过程中发展演变而成的。资源税是以资源为对象课征的税种。随蓑自然资源消耗日益严重，资源税日益成为一个非常重要的税种。本文在对资源税改革的相关文献进行总结的基础上，回顾了我国资源管理的历史沿革。分析了资源税调整的国际经验．同时以煤炭市场为例。应用带有异方差调整的最小二乘法回归的计量经济模型，并分析了我国资源税调整对资源价格的影响；并在此基础上针对我国目前资源税费普遍较低。导致资源市场价格偏低，不利于资源的有效保护和合理利用的现实情况，对资源税税率及征收进行了设计：即根据矿产资源在企业销售收入中的贡献率和矿产资源的性质不同分别按照从价计征、从量计征或特殊计征三种方式进行计征；最后从资源税的征收范围、方式、生态补偿机制、环保退税机制以及加强资源的利用效率等方面提出了我国资源税改革的政策建议。
중국광산자원세비제도시개혁개방후재광산자원개발이용시，상관경제주체이익분화차상호간진행이익박혁적과정중발전연변이성적。자원세시이자원위대상과정적세충。수사자연자원소모일익엄중，자원세일익성위일개비상중요적세충。본문재대자원세개혁적상관문헌진행총결적기출상，회고료아국자원관리적역사연혁。분석료자원세조정적국제경험．동시이매탄시장위례。응용대유이방차조정적최소이승법회귀적계량경제모형，병분석료아국자원세조정대자원개격적영향；병재차기출상침대아국목전자원세비보편교저。도치자원시장개격편저，불리우자원적유효보호화합리이용적현실정황，대자원세세솔급정수진행료설계：즉근거광산자원재기업소수수입중적공헌솔화광산자원적성질불동분별안조종개계정、종량계정혹특수계정삼충방식진행계정；최후종자원세적정수범위、방식、생태보상궤제、배보퇴세궤제이급가강자원적이용효솔등방면제출료아국자원세개혁적정책건의。
China Mineral resources tax system is forming in the process of Interest game between related economic Stakeholders in the development and utilization of mineral resources after Chinese reform and opening up, it is the tax for object digitization resources. Based on the summary of the related literatures of resources which becomes more important while the naturae resource consumes seriously tax reform, this paper reviews the history of the natural resources management in China, and analyzes the international experiences on those adjustments of resources tax firstly. Secondly, the coal market is taken as an example, the influence of the resource tax adjustment to the resource price is studied using an econometrics model, such as beast-sguare regression with heterosceclastic comection. Thirdly, because the resources tax generally low, resources price is low also, the protection and utilization of the resources is effected now, so the paper designs the rate of resources tax and the mode of collection. Lastly, some policy proposals of the resource tax reform are put forward about the tax collection scope, way, the ecological compensation mechanism, tax-drawback mechanism, the resources use efficiency, etc.