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本文主要研究我国资源税由从量计征转为从价计征对资源开采企业税负的影响,以及如何通过产业链向国民经济其他部门传导进而对价格总水平产生的影响。论文首先进行了资源开采行业税负转嫁能力的理论分析,并引入行业成本传导能力模型,对资源开采行业的税负成本转嫁能力进行了定量测算,结果表明,我国资源开采行业具有很强的税负转嫁能力;其次,基于我国全要素生产率变化特点分析下游企业对上游资源开采业转嫁资源税税负的消化能力,研究发现,1993—2009年间我国全要素生产率的增加在一定程度上平抑了成本推动型的通货膨胀。本文研究结论的政策意义在于,如果能够通过技术进步提高全要素生产率,就不用过分担忧资源税改革可能引发的成本推动型通货膨胀。
This paper mainly studies the influence of the change of resource tax in our country from tax accounting to ad valorem tax on the tax burden of resource exploitation enterprises and how it affects the general price level through the industrial chain to other parts of the national economy. The dissertation first makes a theoretical analysis on the tax burden transfer ability in the resource extraction industry, and introduces the model of industry cost transmission capacity, and quantitatively estimates the tax burden transfer capacity of the resource extraction industry. The results show that the resource extraction industry in our country has a strong tax Negative transfer ability; Secondly, based on the analysis of the change characteristics of total factor productivity of our country, we analyze the digestion ability of downstream enterprises on the tax burden of upstream resource mining industry, and find that the increase of total factor productivity in our country between 1993 and 2009 to some extent stabilizes the cost Promote inflation. The policy significance of the conclusion in this paper is that if we can improve TFP through technological progress, we should not over-worry about the cost-induced inflation that resource tax reform may cause.