| 资源税改革中的价值补偿问题研究 |
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| 引用本文： | 高洪成,徐晓亮.资源税改革中的价值补偿问题研究[J].软科学,2012,26(5):36-40. |
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| 作者姓名： | 高洪成 徐晓亮 |
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| 作者单位： | 1. 东北大学文法学院,沈阳,110819
2. 安徽理工大学经济与管理学院,安徽淮南,232001 |
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| 基金项目： | 教育部人文社会科学研究青年基金项目，中央高校基本科研业务费种子基金项目，安徽高校人文社会科学重点研究基地项目 |
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| 摘 要： | 资源价值补偿和资源税改革息息相关。资源税改革一直受到社会各方关注,但焦点多集中于如何提高税率,扩大税基,而忽视了资源税改革最重要的资源价值补偿问题。本文借鉴国外经验,在资源税改革中引入资源价值补偿机制,并构建资源环境CGE模型,研究引入资源价值补偿对资源和环境的影响情况。通过模拟结果分析表明在合理的资源价值补偿标准和政策下,引入资源价值补偿后能有效改善资源和环境状况,促进社会经济和资源环境的可持续发展。
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| 关 键 词： | 资源税改革 资源环境CGE模型 价值补偿机制 |
Study of the Compensation of Value in Resource Tax Reform |
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| GAO Hong-cheng
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XU Xiao-liang.Study of the Compensation of Value in Resource Tax Reform[J].Soft Science,2012,26(5):36-40. |
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| Authors: | GAO Hong-cheng XU Xiao-liang |
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| Institution: | (School of Humanities and Law,Northeastern University,Shenyang 110819; School of Economics and Management,Anhui University of Science and Technology,Huainan 232001) |
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| Abstract: | Resource tax reform is closely related to resource compensation.Resource tax reform has long been concerned by people,but related research has been focused on how to raise tax rate and broaden the tax base,while ignoring resource compensation.The paper constructs a CGE model of resource and environment which introduces compensation mechanism in order to find out the impact of the compensation mechanism on the resource and the environment.The results show that: in a reasonable compensation standard and policy circumstance,the introduction of the compensation of value can effectively improve the resource and the environment,and promote social and economic sustainable development. |
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| Keywords: | resource tax reform CGE model of resource and environment compensation mechanism of value |
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