资源税对煤炭产业生产效率影响的实证研究

构建煤炭产业的生产模型能实证分析资源税对煤炭生产效率的影响。通过实证研究,可以得出如下几个结论:一是对煤炭产业而言,产业资源税占产业总税收的比重比资源税的绝对数量对煤炭产业生产影响要明显;二是煤炭产业资源税占产业总税收的比例增加将导致企业对生产要素进行重新分配,表现出人力资源对能源和资本的替代效应;三是从政策层面上讲,资源税的改革需着眼于提高资源税在全国总税收中的比例。这样,在基本不影响生产效率的情况下通过对生产要素投入进行再次分配,可以达到节省不可再生资源的目的。

An Empirical Study of Coal Industry Productivity in Presence of Resource Tax

In this paper,the coal industry production model including the resource tax is built.The production efficiency of the coal production is empirically studied.Through analysis,several conclusions are drawn as follows: First,the absolute number of resource tax is far less obvious impact on the production of the coal industry than the proportion of the resource tax revenue to the total tax revenue of the industry;second,the increase in the proportion of the resource tax revenue to the total tax revenue of industry will lead to the reallocation of factors of production,showing substitution effect between the energy and the human resources and capital;third,on the terms of policy,resource tax reform must focus on the increase in the proportion of the resource tax revenue and the total tax revenue of the state.So basically there is no effect on productivity through recurrent allocation production inputs so as to save non-renewable resources at the same time.