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对使用者成本的准确估算与补偿是非再生能源资源可持续利用的关键。本文对传统的使用者成本法做了两方面修正:一是考虑了资源开采中的耗损问题;二是强调了通货膨胀对使用者成本的影响。采用修正的使用者成本法计算了1985年-2010年中国煤炭、石油天然气等资源的使用者成本。研究发现,现行的资源税费仅能部分补偿使用者成本,煤炭、石油天然气开采中存在严重的跨代负外部性。要完全内部化使用者成本,煤炭的资源税费总额应由从量的9.2元/t提高至42.7元/t,石油天然气的资源税费总额应提高至从价的21.06%。要对矿产资源的税费制度进行配套改革,在不增加矿业企业总体税费负担水平的情况下,提高资源税费的征收标准,以实现对跨代外部成本的充分补偿。
Accurate estimation and compensation of user costs is the key to the sustainable use of non-renewable energy resources. In this paper, we make two amendments to the traditional user-cost method: one is to consider the depletion of resource exploitation; the other is to emphasize the impact of inflation on user costs. The revised user cost method was used to calculate the user cost of China’s coal, oil and gas and other resources from 1985 to 2010. The study found that the current resource taxes and fees can only partially compensate for the user costs, coal, oil and gas exploitation in the presence of serious intergenerational negative externalities. In order to completely internalize the user costs, the total resources and taxes for coal resources should be increased from 9.2 yuan / t to 42.7 yuan / t and the total resources and taxes for oil and natural gas should be raised to 21.06% of ad valorem prices. To reform the mineral resources tax system, without increasing the overall level of tax burden on mining enterprises to raise the standard collection of resources and taxes in order to achieve full compensation for inter-generational external costs.