矿产资源税定量化分析初探

随着矿产资源税在利益再分配、保护环境、促进资源永续利用等方面的调节功能日渐减弱，矿产资源税的改革已提上日程。本文结合社会、经济、环境和资源安全等方面对矿产资源税收影响进行综合分析，并采用数学方法对矿产资源税定量化进行研究，是矿产资源税改革研究中的一种新尝试。文章在确定影响税收标准的社会、经济、环境等评价指标的基础上，求出各指标在评价体系中所占的权重，并以煤炭资源税为例，结合税率幅度的等级划分，计算出定量税率。此方法实现了煤炭资源税率的定量化、具体化和标准化。此方法同样适用于其他矿种税率的计算。

QUANTIFICATION OF MINERAL RESOURCE TAXES

As mineral resources taxes functionally fade in benefits reallocation, environmental protection, sustainable utilization of resources, it is time to be reformed. This paper, combined with social, economic, environmental and resources security influences on mineral resource taxes, applies mathematical method to quantitatively study the mineral resource taxes, which is a new attempt in mineral resource tax reform. Based on the taxes related factors such as society, economy and environment, this paper calculates the weights of each index in the evaluation system, and takes coal resource tax as a case to give a quantitative tax rate combined with tax rate grading, which achieves quantification, reification and standardization in coal resource tax rate, and also applicable in other minerals.