作　　者： (许建）; (雷婷）;

机构地区： 西安科技大学管理学院,陕西西安710054

出　　处： 《煤炭经济研究》 2017年第8期29-32,共4页

摘　　要： 为了分析煤炭资源税改革对陕西省煤炭行业生产的影响,基于经济学中的道格拉斯生产函数,构建了从价计征资源税的煤炭生产模型,分别在不同税率情景下对模型进行回归分析,实证分析结果表明:从价计征后增加资本的投入会提高陕西煤炭行业的产能,随着税率的升高,资本的产出弹性越来越低,每增加一个百分点带动陕西煤炭产能的增长减少;增加劳动力的投入反而会降低陕西省煤炭行业的产能,不同税率下对产能的影响值变动不大。增加能源消耗的投入会降低陕西煤炭行业的产能,且税率越高,增加一个百分点的能源投入带动的煤炭产能的降低越少。 In order to analyze the coal resource tax reform affected to the production of the coal industry in Shaanxi Province,based on Douglas production function in the economics,a coal production model of AD valorem duty resource tax was established and a regression analysis was conducted on the model under the different tax rates individually. The empirical analysis results showed that since the AD valorem duty,the increased capital input would improve the production capacity of the coal industry in Shaanxi Province. With the tax rate increased,the capital output elasticity would be getting lower and lower.With each percent increased,the coal production capacity increasing in Shaanxi would be reduced. Whereas the input of the labor increased would reduce the production capacity of the coal industry in Shaanxi Province Under the different tax rate,the influences to the production capacity would not be highly varied. The input of the energy consumption increased would reduce the production capacity of the coal industry in Shaanxi. When the tax rate highly increased,the energy input with each percent increased would make the coal production capacity reduced less.

关 键 词： 资源税改革 煤炭资源税 煤炭行业