资源科学 ›› 2018, Vol. 40 ›› Issue (3): 611-622.doi: 10.18402/resci.2018.03.15

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外部性成本内部化视角下战略性矿产资源关税替代性政策研究——以稀土矿为例

宋益1,2(), 黄健柏1,2(), 钟美瑞1,2, 张亿军1,2   

  1. 1. 中南大学商学院,长沙 410083
    2. 中南大学金属资源战略研究院,长沙 410083
  • 收稿日期:2017-08-25 修回日期:2018-02-09 出版日期:2018-03-10 发布日期:2018-03-10
  • 作者简介:

    作者简介: 宋益,女,湖南岳阳人,博士生,主要研究领域为资源经济与管理。E-mail:littlesongyi@126.com

  • 基金资助:
    国家自然科学基金重点项目(71633006);国家自然科学基金面上项目(71573282);2017年度中南大学创新驱动计划项目(2017CX014)

Research on tariffs’ alternative policy of strategic mineral resources from the perspective of external cost internalization taking rare earth mine as an example

Yi SONG1,2(), Jianbai HUANG1,2(), Meirui ZHONG1,2, Yijun ZHANG1,2   

  1. 1. School of Business, Central South University, Changsha 410083, China
    2. Metal Resources Strategic Research Institute, Central South University, Changsha 410083, China
  • Received:2017-08-25 Revised:2018-02-09 Online:2018-03-10 Published:2018-03-10

摘要:

“原材料案”和 “稀土案”的败诉,迫切需要政府采取更为合规有效的关税替代性政策,推动金属矿产开采加工过程中的外部性成本内部化。但现有研究只考虑了资源税对关税的替代,且用税收转嫁模型分析替代效果时,相关参数值也都是外生给定的。本文以战略性矿产资源稀土矿为例,从全生命周期的完全成本视角出发,测算出稀土外部性成本的理论税率区间为28.5%~48.0%;构建变换后的勒纳指数和SMR模型测算出中国稀土上游企业三个时期的市场势力值分别为1.0、0.8、1.2,下游企业分别为0.1、0.2、0.4。将测算出的稀土外部性成本、市场势力内生于税收转嫁模型中,发现稀土外部性成本的传递机制、转嫁幅度以及等效替代税率与中国稀土出口企业的市场势力、稀土上游企业供给弹性以及外国进口企业的需求弹性有关。本文得出的结论为中国政府制定更为合规的资源政策和环境政策提供理论依据;构建的分析框架也为其他战略性矿产资源类似问题的研究提供分析的范式。

关键词: 稀土, 战略性矿产资源, 外部性成本, 税收转嫁模型, 市场势力, 内生性

Abstract:

The “China-raw materials” and “China-rare earths” cases urge the Chinese government to adopt resource and environmental policies that are WTO-consistent and effective, promoting the internalization of external costs in the process of exploiting metal minerals. However, the existing research only considered the intergenerational external cost when evaluating the alternative policies for tariffs, and the related parameters were given exogenously when employ tax transfer model to evaluate the substitution effect of resource tax on tariffs. As a kind of strategic mineral resource, rare earth minerals are selected as the research object. The theoretical tax range of the external costs (including intergenerational cost and environmental cost) of rare earth from the perspective of whole life cycle is estimated to be 28.5%-48.0%. Further, the transformed Lerner and SMR model are employed to estimate the market power of the upstream and downstream enterprises for three different periods. The market powers of the upstream enterprises in the three periods are 1.0, 0.8 and 1.2, respectively, and those of the downstream enterprises are 0.1, 0.2 and 0.4, respectively. Through internalizing the external costs and market power into the tax transfer model, we find that the transmission mechanism and equivalent substitution of intergenerational and environmental external costs, and environmental protection tax rate are related to the market power of rare earth export enterprises, supply elasticity of the upstream enterprises and demand elasticity of the foreign enterprises. This paper provides theoretical basis for the government to formulate more compliance resources policy and environmental policy. Moreover, it sets up an analytical paradigm for the other strategic mineral resources.

Key words: rare earth, strategic mineral resources, external costs, tax transfer model, market power, endogenous