The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity inn...The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity innatural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainabledevelopment of underdeveloped resource-rich regions. It first expatiates on regional characteristics of underdevelopedresource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to thedesign limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislativepower to lower levels, to increase resource tax rate, to expand its levied scope to give play to the potential main tax to localrevenue, to improve the design of resource tax, to enhance the its function of resource saving and environmentalprotection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of theinterest distribution system concerning the tax system and resource exploitation.展开更多
3.Methodology and Data 3.1 Baseline Estimation Model To mitigate endogeneity concerns and enhance the rigor of causal inference,this research employs a difference-in-differences(DID)approach to examine the environment...3.Methodology and Data 3.1 Baseline Estimation Model To mitigate endogeneity concerns and enhance the rigor of causal inference,this research employs a difference-in-differences(DID)approach to examine the environmental performance implications of water resource tax.展开更多
Resource tax reform will be done during China＇s 12m Five-Year Plan, but related research is still lacking. Here, we build a computable general equilibrium model （CGE） comprising the functional equations of producti...Resource tax reform will be done during China＇s 12m Five-Year Plan, but related research is still lacking. Here, we build a computable general equilibrium model （CGE） comprising the functional equations of production, consumption, income/expenditure and resources to analyze the resource tax rate. The model uses the valorem tax levy to simulate the impact of economic and resource systems with different resource tax rates, by referencing the expected rate ranges of China and developed countries. The results show that the impact is different for social, economic and resources of varying degrees. In the relatively stable period of economic development, we can select a tax rate of 5% to 7%; during higher economic development we can select an optional high level of resource tax; and in a fluctuating economy we can choose a lower tax level.展开更多
Using the adjusted E1 Serafy user cost approach to estimate the depletion cost of coal resources, this paper demonstrates that user cost exists in the exploitation of China＇s coal resources and has increased rapidly ...Using the adjusted E1 Serafy user cost approach to estimate the depletion cost of coal resources, this paper demonstrates that user cost exists in the exploitation of China＇s coal resources and has increased rapidly with the substantial growth of coal output. It is necessary to levy a resource tax that reflects the real cost of coal resources. The results of our calculations show that from 1992 to 2009, the theoretical ad valorem coal tax rate determined in accordance with the user cost fluctuated between 2 and 14 percent. A further analysis of the impact of an ad valorem coal tax on the Chinese macroeconomy with a dynamic computable general equilibrium （CGE） model shows that a tax rate of 5-12 percent for coal resources would better reflect the cost of depletion of coal as a scarce resource, with the macroeconomic impact falling within the acceptable range. Therefore, resource tax reform is significant for China＇s sustainable development.展开更多
China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation...China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation, protection, and rational utilization, and has basically formed a binarytaxation object composed of surface water and groundwater. Based on the internal connection between taxpayers and taxation objects, units and individuals that use surface water and groundwater are specifically designed as water resource tax taxpayers. Corresponding special tax measures have also been established. However, from the perspective of legislative purposes and tax principles, there are still some limitations in the existing system. The incentive and constraint mechanisms for water resource taxes need to be improved;the purpose of water resource tax revenue is not clear;the allocation of water resource tax revenue is difficult to achieve a match between powers and expenditure responsibilities;and there is still a balance between the survival needs and tax regulation of water resource taxes. Therefore, modifications should be made in terms of taxpayers, tax rates, tax incentives, taxation departments, tax attribution, and taxation processes.展开更多
In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission...In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission,the Ministry of Industry and Information Technology,the Ministry of Finance,the Ministry of Environmental Protection,and the Ministry of Commerce。展开更多
基金This paper is supported by the National Natural Science Foundation of China （Grant No. 70373064）.
文摘The underdeveloped resource-rich region in China refers to the underdeveloped region with abundantnatural resources. The problem for these regions sustainable development cannot be negligible for its particularity innatural resources and environment. This paper mainly examines the issue about resource tax reform and the sustainabledevelopment of underdeveloped resource-rich regions. It first expatiates on regional characteristics of underdevelopedresource-rich regions, then analyzes the effect that resource tax has on the sustainable development of this type of regions,takes Yulin City as example to illuminate the negative influence on the sustainable development of those regions due to thedesign limitation of the existing resource tax, and put forward some suggestions, including to delegate tax legislativepower to lower levels, to increase resource tax rate, to expand its levied scope to give play to the potential main tax to localrevenue, to improve the design of resource tax, to enhance the its function of resource saving and environmentalprotection, to attach importance to regional interest of underdeveloped resource-rich regions and to improve of theinterest distribution system concerning the tax system and resource exploitation.
文摘3.Methodology and Data 3.1 Baseline Estimation Model To mitigate endogeneity concerns and enhance the rigor of causal inference,this research employs a difference-in-differences(DID)approach to examine the environmental performance implications of water resource tax.
基金National Science Foundation of China(Grant NO.71203002)the Postdoctoral Science Foundation of China(Grant NO.2013M540398)
文摘Resource tax reform will be done during China＇s 12m Five-Year Plan, but related research is still lacking. Here, we build a computable general equilibrium model （CGE） comprising the functional equations of production, consumption, income/expenditure and resources to analyze the resource tax rate. The model uses the valorem tax levy to simulate the impact of economic and resource systems with different resource tax rates, by referencing the expected rate ranges of China and developed countries. The results show that the impact is different for social, economic and resources of varying degrees. In the relatively stable period of economic development, we can select a tax rate of 5% to 7%; during higher economic development we can select an optional high level of resource tax; and in a fluctuating economy we can choose a lower tax level.
基金the special research project "Reform of China's Energy Policy."financial support from a number of research funds, including the Low-carbon Project of the Energy Economy and Low-carbon Development Institute of New Huadu Business School for which the author works+2 种基金the Major Projects of the National Social Sciences Foundation (No. 09&ZD050)the Key Projects of the National Social Sciences Foundation (No. 08AJY022)the Major Projects of the Ministry of Education (No. 10JZD0018)
文摘Using the adjusted E1 Serafy user cost approach to estimate the depletion cost of coal resources, this paper demonstrates that user cost exists in the exploitation of China＇s coal resources and has increased rapidly with the substantial growth of coal output. It is necessary to levy a resource tax that reflects the real cost of coal resources. The results of our calculations show that from 1992 to 2009, the theoretical ad valorem coal tax rate determined in accordance with the user cost fluctuated between 2 and 14 percent. A further analysis of the impact of an ad valorem coal tax on the Chinese macroeconomy with a dynamic computable general equilibrium （CGE） model shows that a tax rate of 5-12 percent for coal resources would better reflect the cost of depletion of coal as a scarce resource, with the macroeconomic impact falling within the acceptable range. Therefore, resource tax reform is significant for China＇s sustainable development.
文摘China is at a critical moment in the reform of water resource tax. The existing legislation in the pilot areas of water resource tax has clearly defined the legislative purpose of promoting water resource conservation, protection, and rational utilization, and has basically formed a binarytaxation object composed of surface water and groundwater. Based on the internal connection between taxpayers and taxation objects, units and individuals that use surface water and groundwater are specifically designed as water resource tax taxpayers. Corresponding special tax measures have also been established. However, from the perspective of legislative purposes and tax principles, there are still some limitations in the existing system. The incentive and constraint mechanisms for water resource taxes need to be improved;the purpose of water resource tax revenue is not clear;the allocation of water resource tax revenue is difficult to achieve a match between powers and expenditure responsibilities;and there is still a balance between the survival needs and tax regulation of water resource taxes. Therefore, modifications should be made in terms of taxpayers, tax rates, tax incentives, taxation departments, tax attribution, and taxation processes.
文摘In order to adapt to market changes,speed up adjustment and transition&upgrading of mining industry structure,on November 29,the Ministry of Land and Resources joined the National Development and Reform Commission,the Ministry of Industry and Information Technology,the Ministry of Finance,the Ministry of Environmental Protection,and the Ministry of Commerce。
