Xinjiang is the first region that implements the oil and gas resources tax reform in China in June 2010,in which the means of levying change from the quantity to the valorem.With the reform of resource tax,it has produced comprehensive effects.In this paper,the effects of resource tax reform in Xinjiang revenue,industrial structure adjustment and energy saving and emission reduction are analyzed by using comparative analysis method such as grey correlation coefficient method and Granger causality test method.It turned out that resource tax reform has promoted resource tax revenue and the fiscal increase in Xinjiang, correlation coefficient between resource tax revenue and the tertiary industries is relatively high. However,it has not played its role in protecting the environmental resources.Therefore,measures are suggested such as expanding the scope of resource tax reform,accelerating industrial adjustment of Xinjiang,expanding the subsidies funds for Xinjiang environmental protection and clean energy resources.At the same time,government will strengthen its macro-control and market supervision.
Lv Yanqin
,
Han Jun
. The Effect of Resource Tax Reform on Regional Economic Development ——Taking Xinjiang as An Example[J]. Finance & Economics of Xinjiang, 2016
, 0(3)
: 11
-17
.
DOI: 10.16716/j.cnki.65-1030/f.2016.03.002
[1]张咏梅,穆文娟.煤炭企业资源税改革效应分析及政策建议[J].财会月刊,2015(8):83-86.
[2]H.Hotelling.The Economics of EXhaustible Resources Hotelling[J].The Journal of Political Economy,1931(39):137-145.
[3]Lutz C.,Meyer B..Environmental Tax Reform in the European Union:Impact on CO2 Emissions and the Economy[J].Zeitschrift für Energiewirtschaft,2010,34(1):1-10.
[4]Bovenberg A.L.,Van der Ploeg F..Consequences of Environmental Tax Reform for Unemployment and Welfare[J].Environmental and Resource Economics,1998,12(2):137-150.
[5]Francisco J.,Andre M.,Cardenete A.,et al.Performing an Environmental Tax Reform in a Regional Economy——A Computable General Equilibrium Approach[J].Regional Science,2005(2):375-392.
[6]曹书,王立国.资源税改革综合影响及经济效应分析[J].人民论坛,2014(35):91-93.
[7]徐晓亮.资源税制改革的双重红利——基于动态递归CGE模型的研究[J].经济管理,2015(2):1-10.
[8]韩军.上海经济发展与环境系统的协调性研究[J].上海工程技术大学学报,2014(3):276-281.
[9]先福军.新疆油气资源税改革效应分析[J].税务研究,2010(12):26-30.
[10]冯曦明,蒋忆宁.探析资源税改革对西部地区的影响——以甘肃省为例[J].财政研究,2014(2):32-35.
[11]新疆维吾尔自治区国民经济和社会发展统计公报[R].2011—2015.
[12]国务院关于修改《中华人民共和国资源税暂行条例》的决定[R].2011.
[13]孙秀.山东省金融支持产业结构调整的实证研究[D].济南:山东大学,2012.
[14]徐晓亮.资源税税负提高能缩小区域和增加环境福利吗?——以煤炭资源税改革为例[J].管理评论,2014(7):29-36.
[15]韩颖,倪树茜.我国产业结构调整的影响因素分析[J].经济理论与经济管理,2011(12):53-60.
[16]许春燕,杜娟.影响产业结构转变的因素分析与模型设计[J].工业技术经济,2003(2):83-104.
[17]任盈盈,刘思峰.江苏省产业结构演化影响因素的灰色关联分析[J].商业研究,2006(14):48-52.
[18]苑丹丹.油田典型石油污染源分析及其对生态影响评价[D].黑龙江:东北石油大学,2011.
[19]杨倩.中国石油企业环境保护战略研究[D].黑龙江:大庆石油学院,2010.
[20]曹爱红,韩伯棠,齐安甜.中国资源税改革的政策研究[J].中国人口·资源与环境,2011(6):158-163.
[21]张海莹.我国资源税改革的意义、问题与方向[J].当代经济管理,2013(4):73-76.
[22]王美田.资源税改革对油气资源地经济影响研究——以东营市为例[J].会计之友,2013(16):60-63.
[23]贺燕.从澳大利亚预算案看税制改革[J].国际税收,2015(7):17-21.
[24]李波.煤炭资源税改革目标实现的困境与对策[J].中国人口·资源与环境,2013(1):69-74.
