煤炭资源耗减价值及其“利益共享、风险共担”补偿机制研究

摘要 煤炭行业清费建税，资源税从价计征引起了社会各界对资源税费制度改革的热议，而资源耗减价值是资源税费制度改革的重要依

>> 风险共担　利益共享 基于利益共享、风险共担的利益分配模型研究 成本共担与利益共享 采用信息共享和风险共担降低牛鞭效应的研究现状浅析 新型风险共担机制优势凸显 小额农贷风险及其补偿机制研究 共谋发展先要压力共担 资源共享 股份制物流及其利益共享机制分析 建立风险共担机制的困难及破解思路 农村金融风险分担和利益补偿机制研究 土地和矿产资源开发中的利益补偿机制研究 大学生志愿服务利益补偿及其常态化保障机制建设研究 图书馆文献资源共享机制中的成本补偿制度研究 耗散结构理论视角下的农业保险风险共担机制研究 农村水利利益补偿机制研究综述 利益相关者责任共担的航海人才培养模式研究 信息资源共享利益平衡机制之CC模式探讨 风险共担机制视角下中小企业信用担保体系构建探讨 民生领衔 探寻中小银行风险共担机制 建立与完善我国煤炭资源开发补偿机制的研究 常见问题解答 当前所在位置：.[National Development and Reform Commission. The Twelfth Plan of Coal Industry Development [EB/OL]. （2012-03-18）[2012-03-22]. http：//.cn/policy/txt/2012-03/22/content_24961312.htm.]

[20]British Petroleum. BP Statistical Review of World Energy [R/OL].（2015-06）. http：//.

[21]中国青年报.2007中国能源蓝皮书：煤炭开采20年浪费280亿吨[EB/OL]. [2007-04-20]. http：//.[China Youth Daily. The Blue Book for Chinese Energy in 2007： 280 Hundred Million Coal Was Wasted in the 20 Year’s Extraction [EB/OL]. [2007-04-20].http：//.]

Study on the Coal Depletion Value and Compensation Mechanism

Characterized as Benefit and Risk Sharing

ZHANG Yanzhi1，2 WEI Xiaoping1 FENG Ying1

（1.School of Management， China University of Mining and Technology， Xuzhou Jiangsu 221116， China；

2.Postdoctoral Research Station of Mining Engineering， China University of Mining and Technology，

Xuzhou Jiangsu 221116， China）

Abstract The reform of resource tax and fees in Chinese coal industry with features of abolishing all kinds of fees and establishing ad valorem tax arouses hot discussion of the public. One of its important theoretical bases is the theory about resources depletion value. In this paper， resource recovery rate is introduced into the user cost model that is used for measuring Chinese coal depletion value in the year of 2000 to 2011. The results indicate： ① between 2000 and 2011， the value of coal depletion increased by more than 22 times， while the tax revenue increased by just 7 times. There was a huge gap between the coal depletion value and the tax revenue that was not compensated. ② The realization degree of resource owner’s equity was opposite to the coal economy situation， that is， the uplift of profit rate of the coal industry did not lead to increase of owner’s equity of the resource. The reason primarily lies in the unreasonable resources taxation in China. ③ The theoretical interval of resource tax rate is from 1.11% to 8.85% which overlaps much with that decided by the government that is between 2% and 10%. In order to connect the realization degree of resource owner’s equity to the economy situation of coal industry， mathematical analyzation is made letting the resource tax revenue equal to the coal depletion value. The functional relation between the resource tax rate and the resource price is worked out and then it is found that the resource tax with fix rate is hard to adapt to the coal economy fluctuation. Therefore， the combined tax instruments including resource tax and profit tax are proposed. The threshold of the profit tax and the combination rates of the two taxes are decided. This combined tax instruments， on the one hand reduce the impact of economic cycle on the coal industry， and on the other hand， fully achieve the resource equity of our country， which can ensure benefit and risk sharing between the government and the coal industry.