论文部分内容阅读
作为世界稀土出口大国,我国稀土的出口价格却长期处于"白菜价",定价权缺失。2011年4月1日,国家统一调整稀土矿原矿资源税税额标准(从量税),上调幅度逾10倍。此举被视为国家提升我国稀土出口定价权的有利措施。本文在系统把握我国稀土产业链上下游布局,理清稀土生产、加工以及贸易结构的基础上,分析资源税率的提高对增强我国稀土出口定价权的潜在影响。研究表明提高稀土资源税率不但可以倒逼国内稀土行业整合,提高行业集中度,还能通过影响国内稀土生产函数,将部分的税负转嫁到国际市场,从而增加稀土出口市场定价权;同时本文在研究中发现从量税作用的有限性,指出制定稀土资源从价税的迫切性。“,”As a big export country,the price of rare earth is so low that we absolutely lost the price-setting power.On April 1,2011,the government raised the standard about the tax of the mineral rare earth,and the range was by more than 10 times.It was a favorable measure for our country to promote the price-setting power.Grasping layout of upstream and downstream of rare earth industry chain in China to clear its structure of production,processing and trade,we will analysis the potential influence about the resource tax rate on Chinese price-setting power of rare earth.Analysis showed that the resources tax can not only force domestic rare earth industry to consolidate,increase industry concentration,but also increase market power and trade profits of rare earth export by passing on part of the tax burden to the international market.Besides this,this paper still found that the limitation of the tax amount,and we ought to make out an AD valorem tax.