摘要
以煤炭资源为例,我国资源开采中的低效率和浪费现象普遍存在。综合考虑煤炭资源利用率和回采率,通过建立基于资源税费视角的煤炭资源最优开采的动态优化模型和静态模型,分析各种资源税费对煤炭资源累计开采量影响,提出提高煤炭资源利用率的合理税费方案。
Low efficiency and waste are the main problems in the process of resources extraction in China.Taking the utilization and recovery rate into account,the article analyzes the effect of different resource taxes and fees on the extraction of coal resource and gives some suggestions to improve it by setting up optimal exploitation of coal resources dynamic model and static analysis model,which are based on resource tax,and proposes rational tax plan improving the utilization of coal resources.
出处
《商业研究》
CSSCI
北大核心
2010年第8期148-152,共5页
Commercial Research
基金
国家自然科学基金项目
项目编号:90610032
关键词
累计开采量
资源税费
最优控制
exhaustible resources
cumulated output
resource taxes and fees
optimal control
