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如何有效和可持续利用不可再生资源是关系到我国经济持续、健康发展的关键问题,而如何在资源开采阶段减少浪费,也是当前资源税改革所面临的重要问题。但是企业在开采使用不可再生资源的过程中,因为生产外部性给社会福利带来损失,使经济体系偏离帕累托最优状态。要使社会福利损失最小化,需要适度扩大资源税征收范围、制定合理的税率、改进计税方法和明确资源产权标准,引入市场机制等方法来解决。
How to effectively and sustainably use nonrenewable resources is a key issue that affects the sustained and healthy development of our economy. How to reduce waste in resource exploitation is also an important issue facing the current resource tax reform. However, during the exploitation of non-renewable resources by enterprises, the externalities of the enterprises bring losses to the social welfare so as to deviate the economic system from the Pareto optimality. In order to minimize the loss of social welfare, it is necessary to appropriately expand the scope of resource tax collection, formulate a reasonable tax rate, improve tax methods, clarify the standards of property rights, and introduce market mechanisms.