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高速增长和增速减缓的不同经济状态下暴露出的矿产资源税费制度缺陷,迫切需要构建新的矿产资源税费制度。依据福利经济学和国家权利理论,矿产资源优化配置要求在产权明晰的前提下矫正各种市场失灵。政府是矫正市场失灵的主体,政府通过行使矿产资源所有权和政治权收缴权利金及矿业权费,征收资源税和特别收益金,建立收益调节基金,将外部性内部化,矫正市场失灵。
Rapid growth and slowing growth in different economic conditions revealed in the mineral resources tax system defects, the urgent need to build a new mineral resources tax system. Based on the theories of welfare economics and state rights, the optimal allocation of mineral resources requires that various market failures be rectified on the premise of property rights clarification. The government is the main body to correct the market failure. The government seizes royalties and mining royalties by exercising ownership and political power of mineral resources, imposes resource tax and special income tax, establishes a revenue adjustment fund, internalizes externalities and rectifies market failures.