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为了分析煤炭资源税改革对陕西省煤炭行业生产的影响,基于经济学中的道格拉斯生产函数,构建了从价计征资源税的煤炭生产模型,分别在不同税率情景下对模型进行回归分析,实证分析结果表明:从价计征后增加资本的投入会提高陕西煤炭行业的产能,随着税率的升高,资本的产出弹性越来越低,每增加一个百分点带动陕西煤炭产能的增长减少;增加劳动力的投入反而会降低陕西省煤炭行业的产能,不同税率下对产能的影响值变动不大。增加能源消耗的投入会降低陕西煤炭行业的产能,且税率越高,增加一个百分点的能源投入带动的煤炭产能的降低越少。
In order to analyze the influence of the coal resource tax reform on the coal industry in Shaanxi Province, a coal production model based on the Douglas production function in economics is constructed, and the model is evaluated under different tax rates. Empirical The analysis results show that increasing the input of capital after ad valorem will increase the production capacity of Shaanxi coal industry. With the increase of tax rate, the output elasticity of capital is getting lower and lower. For every one percentage point increase, the increase of coal production in Shaanxi will decrease. Increasing labor input instead will reduce the production capacity of coal industry in Shaanxi Province. The impact of different tax rates on production capacity changes little. Increasing the input of energy consumption will reduce the production capacity of the coal industry in Shaanxi, and the higher the tax rate, the lower the reduction of coal production capacity driven by a 1% increase in energy input.