Mineral resource tax structure, configuration and system reform
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| Title | Mineral resource tax structure, configuration and system reform
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| Author | Song Wenfei，Li Guoping and Han Xianfeng |
| Organization | School of Economics & Finance, Xi’an Jiaotong University, Xi’an 710061, China，School of Economics & Management, Northwest University, Xi’an 710127, China |
| Email | songwenfei-11@163.com |
| Key Words | Tax structure; Resource depletion; Family effect distortion; Tax distortions; Policy distortions |
| Abstract | The mechanism for the distribution of benefits of mineral resources to the problem of resource depletion present a theoretical interpretation. Distorted by the tax system under the the family effect distorting simulation analysis, we found the intensity of the government monopoly of the "inverted U" law, that the transformation of government functions, the gradual implementation of the mechanism of mineral resources, the importance of market-oriented reforms. Then, under the policy distortions in the transfer of resources to the profit transferring problems were discussed, focusing on sub-five cases deviate from the sources of resources to be analyzed, to break the government monopoly of inertia, and gradually raise the level of market-oriented, and supplemented by the functions of public service solution strategy. Finally, recommendations are given in the system to optimize the tax structure of mineral resources, mineral resources to promote the field of market-oriented reforms, the level of configuration to optimize revenue and improve the mineral resources and the establishment of ecological compensation system reform ideas. |
| Serial Number | WP227 |
| Time | 2012-02-21 |
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