摘要
如何有效和可持续利用不可再生资源是关系到我国经济持续、健康发展的关键问题,而如何在资源开采阶段减少浪费,也是当前资源税改革所面临的重要问题。但是企业在开采使用不可再生资源的过程中,因为生产外部性给社会福利带来损失,使经济体系偏离帕累托最优状态。要使社会福利损失最小化,需要适度扩大资源税征收范围、制定合理的税率、改进计税方法和明确资源产权标准,引入市场机制等方法来解决。
How to effectively and sustainably use nonrenewable resources is a major issue related to sustainability and healthy develop- ment of economy. And how to reduce the waste of resources in exploitation is also the important issue for the reform of the resource tax. The process in which enterprises exploit and use the nonrenewable resources, brings productive externality to harm social welfare, and diverts the economic system from Pareto Optimal State. In order to minimize loss of social welfare, we need to expand appropriately the scope of the tax, fix a reasonable tax rate, improve methods of calculation, define the standards of property rights, and utilize the market.
出处
《中国行政管理》
CSSCI
北大核心
2008年第5期72-74,共3页
Chinese Public Administration
关键词
外部性
资源税
内部化
externality, resources tax, internalization
