资源税从价计征下的稀土产业升级效应研究
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摘要
我国稀土产业目前正处于产业发展的低级阶段,实现产业快速升级的需求极为迫切。2015年我国稀土资源税从价计征改革的目的之一就是促进我国稀土产业升级。在论述资源税从价计征促进产业升级作用机理的同时,实证检验了稀土资源税从价计征改革对稀土产业的升级影响,以及对稀土前后端产业升级影响的差异性。研究发现,资源税从价计征在一定程度上促进了稀土产业升级,但产业升级的水平并不高,前端产业升级效果较后端产业更明显。基于此,应借助"稀土资源拍卖"方式进一步改革完善稀土资源税制,并在税收减免、财政、金融支持、技术引进、研发平台建设等方面向稀土后端产业大力倾斜,以引导稀土产业加快升级。
China's rare earth industry was currently in the low-level stage of industrial development,and the need to achieve rapid industrial upgrading was extremely urgent. However,one of the aims of rare earth resource tax ad valorem reform was to promote the upgrading of China's rare earth industry in 2015. While discussing the mechanism of resource tax ad valorem to promote industrial upgrading,this paper empirically tested the influence of the resource tax ad valorem on the upgrading of rare earth industry,as well as the difference of influence on the upgrading of rare earth industry. It was found that resource tax ad valorem promoted the upgrading of rare earth industry to a certain extent,but the level of industrial upgrading was not high. The upgrading effect of front-end industry was more obvious than back-end industry. Based on this,we should further reform and improve the tax system of rare earth resources by means of"rare earth resources auction",and strongly inclined the backward industry in tax reduction,financial support,technology introduction and R&D platform construction,so as to guide the rare earth industry to speed up its upgrading.
China's rare earth industry was currently in the low-level stage of industrial development,and the need to achieve rapid industrial upgrading was extremely urgent. However,one of the aims of rare earth resource tax ad valorem reform was to promote the upgrading of China's rare earth industry in 2015. While discussing the mechanism of resource tax ad valorem to promote industrial upgrading,this paper empirically tested the influence of the resource tax ad valorem on the upgrading of rare earth industry,as well as the difference of influence on the upgrading of rare earth industry. It was found that resource tax ad valorem promoted the upgrading of rare earth industry to a certain extent,but the level of industrial upgrading was not high. The upgrading effect of front-end industry was more obvious than back-end industry. Based on this,we should further reform and improve the tax system of rare earth resources by means of"rare earth resources auction",and strongly inclined the backward industry in tax reduction,financial support,technology introduction and R&D platform construction,so as to guide the rare earth industry to speed up its upgrading.
引文
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[23]钱爱民,张新民,周子元.盈利结构质量、核心盈利能力与盈利持续性——来自我国A股制造业上市公司的经验证据[J].中国软科学,2009,(8):108-118.
[2]陈世清.对称经济学[M].北京:中国时代经济出版社,2010.
[3]John Humphrey,Hubert Schmitz. How Does Insertion in Global Value Chains Affect Upgrading in Industrial Clusters?[J]. Regional Studies,2002,36(9)∶1017-1027.
[4]张舒.产业升级路径:产品质量阶梯的视角[J].财经问题研究,2014,(10)∶41-47.
[5]于成永,施建军.产业升级视角下外部学习、技术并购边界与创新[J].国际贸易问题,2011,(6)∶128-141.
[6]张银银,黄彬.创新驱动产业结构升级的路径研究[J].经济问题探索,2015,(3)∶107-112.
[7]潘宏亮.创新驱动引领产业转型升级的路径与对策[J].经济纵横,2015,(7)∶40-43.
[8]龚三乐.全球价值链内企业升级动力实证研究[J].求索,2011,(7)∶11-13.
[9]毛蕴诗,郑奇志.基于微笑曲线的企业升级路径选择模型——理论框架的构建与案例研究[J].中山大学学报(社会科学版),2012,52(3)∶162-174.
[10]孙康,付敏,刘峻峰.环境规制视角下中国海洋产业转型研究[J].资源开发与市场,2018,34(9):1290-1295.
[11]张其仔,李颢.产业政策是应遵循还是违背比较优势?[J].经济管理,2013,35(10):27-37.
[12]黄先海,诸竹君.新产业革命背景下中国产业升级的路径选择[J].国际经济评论,2015,(1):112-120.
[13]安体富,任强.促进产业结构优化升级的税收政策[J].中央财经大学学报,2011,(12):1-6.
[14]李大明,李波.完善税收政策促进产业升级[J].国际税收,2013,(1):8-12.
[15]财政部科研所课题组.完善税收优惠政策促进科技创新产业升级[J].财政研究,2000,(7):10-17.
[16]王磊.基于碳税背景下的产业结构升级研究[J].广西社会科学,2012,(7):62-64.
[17]张晓艳,戚悦.促进我国产业结构升级的财税政策研究[J].当代经济管理,2015,37(1):78-81.
[18]张海星,许芬.促进产业结构优化的资源税改革[J].税务研究,2010,(12):34-38.
[19]马雪娇.产业转型升级背景下的资源税改革探讨[J].中国财政,2016,(15):38-39.
[20]赵汀,范振婷,刘超.稀土资源税费改革对我国稀土企业成本收益影响分析[J].中国矿业,2016,25(6):16-20.
[21]毛组诗,温思雅.基于产品功能拓展的企业升级研究[J].学术研究,2012,(5):75-82.
[22]林桂军,张忠永.附加值最大化的经济效应分析[J].国际经贸探索,2006,22(6):4-7.
[23]钱爱民,张新民,周子元.盈利结构质量、核心盈利能力与盈利持续性——来自我国A股制造业上市公司的经验证据[J].中国软科学,2009,(8):108-118.