Resources Utilization and Management

Analysis, Comparison and Choice of Tax Rate in Resource Reform

  • 1. School of Economy and Management, Anhui University of Technology, Huainan 232001, China;
    2. Medical College, Anhui University of Technology, Huainan 232001, China

Received date: 2010-11-02

  Revised date: 2011-09-07

  Online published: 2012-01-20


Resource tax reform is the focus of the society. Resources tax reform will be done during the twelfth Five-Year Plan, but the related research results on current domestic and international resource tax policy are lackness, especially in resource tax rate. We build a computable general equilibrium model (CGE) which consists of the functional equation in the production, consumption, income/expenditure and resource to analyze and select the resource tax rate, on the basis of SAM. In this paper, the model chooses valorem tax levy means to simulate the impact of economic and resource systems with different range of different resource tax rate settlement, by referring to expected rate range of domestic society and developed countries, through comparative analysis with the help of GAMS software. The result shows that the impact on social, economic and resources systems differs to varying degrees. In the relatively stable period of economic development, we can select tax rate ranging from 5% to 7%; at a higher level of economic development we can select an option high level of resource tax burden, such as the rate ranging from 7% to 9%; while in a fluctuations economy, we can choose a lower tax level of resources.

Cite this article

XU Xiao-liang, XU Xue-fen . Analysis, Comparison and Choice of Tax Rate in Resource Reform[J]. JOURNAL OF NATURAL RESOURCES, 2012 , 27(1) : 41 -49 . DOI: 10.11849/zrzyxb.2012.01.005


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