摘要
文章构建了地质勘查资金投入激励机制框架,从边际动机理论和成本收益理论两方面探讨了激励机制的运行机理,同时分析其作用方式,分为改革资源税和完善利益分配两种。完善地质勘查投入激励机制的对策建议:(1)加快推进资源税改革。资源税征税范围包括石油、煤炭、天然气、其他非金属矿原矿、黑色金属矿原矿、有色金属矿原矿以及盐等,计征方式主要是从量计征。(2)对于出资开展地质勘查的企业或个人,给予政策性支持。主要的政策工具包括金融支持系统、财政补贴、税收优惠、政府担保以及政府采购政策等。(3)灵活采用股权激励、精神激励(含权力激励)等多元化的方式。
This paper introduces the framework of incentive mechanism for funds investment in geological exploration. It is also discussed the operation mechanism of incentive mechanism from marginal motivation theory and theory of cost-income. At the same time, it is analyzed the way that incentive mechanism works, including reforming resource taxes and perfecting distribution system. In order to improve the incentive mechanism for funds investment in geological exploration, this paper argues that we need to accelerate our efforts to carry forward the reform of resource taxes. The resource tax applies to oil, gas and coal, other non-metal ores, ferrous metal ores and non-ferrous metal ores, and salt etc.; and the volume-based tax is the main taxation method. For enterprises or individuals who invest in geological exploration, the government should give policy support. The major instruments of policy include financial supporting system, fiscal subsidies, preferential tax, government guarantee, and government procurement. In addition, we must adopt pluralistic ways such as share incentive, and spirit incentive（including power incentive） in a flexible way.
出处
《中国国土资源经济》
2015年第11期17-20,共4页
Natural Resource Economics of China
关键词
地质勘查资金
激励机制
运行激励
作用方式
geological prospecting funds
incentive mechanism
operative incentives
mode of action
