油价波动和资源环境补偿视角下石油资源税率研究——基于山东省数据

油价、资源与环境统筹管理政策缺失导致石油资源外部性问题日益严重,从油价波动和资源环境补偿视角出发研究石油资源税率是解决石油资源外部性,实现对油价、资源与环境统筹管理的关键。基于山东省2000~2013年石油资源开采行业数据,根据使用者成本法测算山东省石油开采行业的资源耗减成本,发现当前资源税费比率应提高14%;根据生态补偿标准模型测算生态环境成本,结合大量实地调研,指出生态环境补偿水平应从目前补偿水平的22%逐步提高至完全补偿生态环境成本。然后,根据价值对等原则构建资源生态环境补偿方程,探索性地计算了基于油价波动的石油资源税率,发现当油价处于(23~52)、(52~78)、(78~115)美元/桶的油价区间时,在7%折现率下分别对应17.51%、18.84%、19.04%的补偿税率,得出结论:当前条件下将资源税费与环境补偿费用合并征收,需要将补偿税率逐步提高至15%~20%。最后,从税率确定、计征方式以及监管体系三方面提出了执行对策。

Oil Resource Tax Rate Research Based on the Oil Price Fluctuation and Resource and Environment Compensation on Data from Shandong Province

The absence of general management policy about oil price, resource and environment causes the serious problems of oil externality. Setting specific oil resource taxation under different oil price levels is the key to realize general management about oil price, resource and environment to solve the problem of oil externality. Based on the data of oil exploitation in Shandong Province from 2000 to 2013, this paper has employed the user cost method to calculate the cost of resource depletion, and found that the current resource tax and fee rate should be raised by about 14%. Based on the ecological environment cost of Shandong Province by the ecological compensation standard model, we find that the ecological environment compensation level should increase from 22% to complete compensation. Secondly, according to the value of reciprocity setting on resource ecological environment compensation equation, when the oil price is located on the level of (23~52), (52~78), (78~115) dollars per barrel, the dynamic compensation tax rate should be 17.51%, 18.84% and 19.04% respectively under the fixed discount rate of 7%. Finally, in order to guarantee the implementation of new taxation policy, we give the countermeasures and suggestions from the perspective of setting tax, duty and regulatory system to mitigate the pressure of resource and environment to establish the long-term mechanism of resource compensation.