【作者】 李兴国；

【导师】 崔彬； 杨强；

【作者基本信息】 中国地质大学（北京） ， 资源产业经济， 2008， 博士

【摘要】 现时有效的矿业税费金分为矿产资源专门税费金和企业通用税费金。前者包括资源税、矿产资源补偿费、油气矿区使用费、石油特别收益金等,后者以增值税和所得税为主。增值税因为对固定投资重复征税而不利于矿业投资,刚性的税率提高了矿产资源利用的边际工业指标导致矿产资源储量人为减少,变相浪费和没有充分利用宝贵矿产资源。在矿业企业的过去和现在增值税依然是所有税费金结构中最大税种,占60%以上。从理论上讲增值税侵蚀了矿产资源税。我国增值税转型改革已经在逐步实施,矿业领域实施充要性条件已经成熟。矿产资源税费改革正在酝酿。本研究从多种理论与矿业税制关系分析入手,大胆地提出了将增值税改革与矿产资源税费改革结合方案,进行了多方探索和论证,获得较满意设计成果---中国新型矿业税费金体系:结构和计量模型。推荐稳妥次优的改革方案是:修订矿产资源法、改革增值税、重新调整矿产资源税费金种类、计量基础和税费率。新的主要结构为:消费型增值税、资源税、权益金、矿产资源利用减免(处罚)金、环境税、转产基金、安全基金和土地复垦基金。形成从量、从利润、从价计量的综合立体计征模型。首次将矿产资源监管与矿业税费金制度结合起来,从而为提高矿产资源管理水平提供了契机,为矿产资源资产化提供了必要条件。具体方案是:资源储量消耗与资源税密切挂钩;资源储量充分利用和浪费与新设计的“矿产资源利用减免(处罚)金”挂钩;权利金与利润和矿产勘查开发投资风险挂钩。本研究采用了有效税率、经济风险概率等经济指标来定量考察矿业税费金。选取了公开的上市矿业公司的经济数据,对比研究矿与非矿企业有效税率。得出结论:矿产品价格低迷时期矿业有效税率明显高于非矿企业;价格高扬期则反之。目前上市矿业公司比上市非矿业公司有效税率低15-26%。矿业风险投资额及投资回报率是投资人索取企业剩余最重要参数。新模型测算结果获得良好结果:发现矿种与类型、区带的级差收益差别巨大。煤炭、油气、其它固体矿产级差依次降低。主要税费金之间结构发生根本性变化:资源税为占绝对优势第一梯队税种,占50%以上;增值税、所得税、权益金则为第二梯队税费金,三者共占25-40%。资源税对有效税率最敏感,资源税计量系数为最重要参数。新型矿业税费金结构和计量模型有待于进一步论证、试验和改进。更多还原

【Abstract】 The current mineral taxation system composes of the taxes just for mineral industry and for general industry, the former includes resources tax, Compensation Fees for Mineral Resources, Mineral Royalty on oil and gas, special taxation on oil income etc; the later mainly consists of value-added tax and income tax. Overlapping tax on fixed investment in mineral industry has disadvantage on mineral investment, while Rigid rate of Add-value Tax increases mineral marginal Industrial index which reduces mineral resources reserves by human factors,so the mineral resources can’t be used efficient by this kind of disguised way of waste. The Add-value Tax has been still the heaviest burden on mineral industry from the past to now which up to 60%.Theoretically, Add-value Tax effects mineral resources tax which can’t regulate the organization and the structure of mineral industry functionally. The reformation of Add-value Tax has been implemented progressively, and the reformation of mineral taxation system is brewing, so it is the right time for the reformation of Add-value Tax to be done in mineral industry.In this study, we boldly put forward the Scheme by combine the VAT reform and mineral tax system reform together on the basis of analysis the relationship between the theories and the mineral tax system. We explored and demonstrated the Scheme in many aspects and got satisfied result------China new mineral taxation system: structure and econometric model. the suboptimal but steady reformation Scheme has been recommended: revising mineral resource law , reforming the pattern of value-added tax, adjusting the types of mineral taxes, measurement basis and the rates which composed of Unit-based, Value-based and Profit-based to form a integrated and solid collection pattern. The new tax construction included consume value-added tax, resource tax, rights and interests, mineral resource exploit remit(punish) money, environment tax, fund of change products, safety fund and fun of land re-cultivate. It is the first time to combine the regulation of mineral resources and mineral tax system, so as to provide an opportunity to improve the management of mineral resources as well as the necessary condition for capitalization of mineral resources. The concrete scheme is given, linking the Reserves consumption closely to resource taxation; connecting the full use (waste) of the resources with tax exemption (penalty); linking the royalty with the profit and risk of the mineral exploration and development investment.In this study, some tools were used to quantitatively study mineral tax system ,such as effective tax rate, economic risk, investment cycle (the economic cycle) of the macro and micro economic indicators to quantitative study of the mining taxes and fees. We selected the data of listed mining company and compared the effective tax rates between the mineral and non-mineral enterprises. The author comes to the conclusion that the effective tax rate of mineral enterprises was significantly higher than that of non-mineral enterprises when minerals prices were low, and vice verse. Currently, the effective tax rate of mineral enterprises is lower 15-26 percent than that of the non-mineral enterprises. It is the most important parameter is that the quantity of risk investment and the rate of return of mineral industry.The computing result of the new model was good: there was great differential income gap between the different ores or zones; differential incomes were decreased systematically from Coal, oil and gas to other solid minerals .the structure of mineral tax system had been changed fundamentally: resources tax came to absolute predominance in the first echelon tax category which accounting for 50% or more. Value-added tax, income tax and royalty became the second echelon tax category which accounting for 25-40%. Resource tax was the most sensitive index to the effective tax rates, and its measure coefficient was the most important parameters.The new mineral tax system and the econometric model should be further proofed, tested and improved.更多还原