基于CGE模型的铜矿资源税最优税率及影响研究
首发时间:2015-04-24
摘要:为使资源税更好地发挥调节级差收入、保护资源的作用,国家先后对石油、天然气、煤炭进行"从价计征"和"立税清费"改革。在此背景下,有色金属资源征税改革成为大势所趋。本文以铜矿资源税为例,通过建立资源CGE模型对我国铜矿资源税从价计征情况下的最优税率进行研究,结合生产模块、消费模块和均衡模块得出我国铜矿资源税最优税率为12%。在此数据基础上,利用动态CGE模型对不同税率下的宏观影响进行分析和动态预测,进而为企业成本控制、当局政策制定等提供参考。
关键词: 铜矿资源税 从价计征 CGE模型 最优税率 宏观经济影响
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Research of the optimal tax rate and its effect of copper mine resource tax based on CGE model
Abstract:To make the resource tax play a better role in adjusting the differential income and protecting resources, our government successively implemented "ad valorem duty" and "free fee and regulate tax" reform for oil, natural gas and coal. Under this background, the reform of non-ferrous metal resources tax has become the natural trend. This paper, by means of the establishment of resource CGE model, mainly studied the optimal tax rate of copper resource under AD valorem duty. Results showed that the best tax rate is 12%. Based on this best rate, the dynamic CGE model was built to analyze and dynamically forecast the macro impact of different taxes, which can then offer some meaningful advices for enterprises' cost control and the government's policymaking.
Keywords: copper resource tax ad valorem duty CGE model optimal tax rate macro-economic impact
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