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

doi:10.18402/resci.2018.03.15

摘要/Abstract

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

宋益, 黄健柏, 钟美瑞, 张亿军. 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[J]. 资源科学, 2018, 40(3): 611-622.

Yi SONG, Jianbai HUANG, Meirui ZHONG, Yijun ZHANG. Research on tariffs’ alternative policy of strategic mineral resources from the perspective of external cost internalization taking rare earth mine as an example[J]. Resources Science, 2018, 40(3): 611-622.

图/表 9

表1

稀土开发的环境外部性成本核算指标体系"

生命周期	环节		环境外部性成本指标
稀土开采	混合型稀土矿	露采-磨浮	工业废水量、化学需氧量、工业固体废物（尾矿）、工业固体废物（其它）
	氟碳铈矿	坑采-磨浮	工业固体废物（尾矿）
	离子型稀土矿	原地浸出	工业废水量、化学需氧量、氨氮、森林植被恢复费
	离子型稀土矿	池（堆）浸	工业废水量、化学需氧量、氨氮、森林植被恢复费、土壤污染治理费、水土保持费
稀土冶炼	混合型稀土精矿	硫酸焙烧-萃取转型-萃取分离	工业废水量、化学需氧量、氨氮、氟化物（液）烟尘、二氧化硫、氟化物（气）、工业固体废物（冶炼废渣）、HW14危险废物(新化学品废物)
		硫酸焙烧-碳铵沉淀或盐酸优溶	工业废水量、化学需氧量、氨氮、氟化物（液）烟尘、二氧化硫、氟化物（气）、工业固体废物（冶炼废渣）、HW14危险废物(新化学品废物)
		碱分解-盐酸优溶-萃取分离	工业废水量、氨氮、氟化物（液）、总磷、工业固体废物（冶炼废渣）、HW14危险废物(新化学品废物)
	氟碳铈精矿	氧化焙烧-盐酸浸出-萃取分离	工业废水量、氨氮、氟化物（液）、总磷、烟尘二氧化硫、工业固体废物（冶炼废渣）、HW14危险废物(新化学品废物)
	南方离子稀土精	盐酸溶解-P507/环烷酸（非氨皂）萃取分离	工业废水量、化学需氧量、铅、总磷、工业固体废物（冶炼废渣）
	南方离子稀土精	盐酸溶解-P507/环烷酸（氨皂）萃取分离	工业废水量、化学需氧量、氨氮、铅、工业固体废物（冶炼废渣）
	稀土氧化物（合金制造）	熔盐电解	烟尘、氟化物（气）、工业固体废物（冶炼废渣）
稀土废弃物回收	稀土金属化物	碱培烧法、浓硫酸分解法等	工业废水量、二氧化硫、氟化物（气）

表1

表2

表3

表4

2001—2016年中国稀土下游出口企业市场势力测算结果"

阶段	年份	模型参数	估计值	标准差
出口鼓励阶段	2001—2004	下游出口企业市场势力（ $α 1$ ）	0.1*	0.132
关税政策调整期	2005—2008	下游出口企业市场势力（ $α 1$ ）	0.2*	0.127
关税政策稳定期（15%~20%关税）	2009—2016	下游出口企业市场势力（ $α 1$ ）	0.4***	0.105

表4

图1

图2

表5

2001—2016年中国稀土外部性成本传递表（εD=2)"

年份	2001	2003	2005	2007	2009	2011	2013	2015
供给弹性 $ε S$	0.01	0.50	2.53	0.07	0.06	0.70	0.17	0.10
上游 $μ$	0.1	0.1	0.2	0.2	0.4	0.4	0.4	0.4
下游 $θ$
1	0.03
1		1.03
0.8			5.37
0.8				0.47
1.2					-0.25
1.2						-2.15
1.2							-0.67
1.2								-0.41

表5

图3

表6

稀土资源外部性成本对20%关税等效替代税率"

	外部性成本对关税等效替代税率（ $ε D$ =2）				外部性成本对关税等效替代税率（ $ε D$ =0.5）
供给弹性 $ε S$	上游 $μ$	0.8	1.0	1.2	0.8	1.0	1.2
供给弹性 $ε S$	下游 $θ$
0.2	0.00	31.00	33.48	35.51	31.00	33.48	35.51
0.2	0.10	20.32	21.87	23.13	5.47	5.77	6.01
0.2	0.20	9.46	10.15	10.70	-	-	-
0.5	0.00	21.12	21.93	22.59	21.12	21.93	22.59
0.5	0.10	13.67	14.17	14.57	3.42	3.51	3.58
0.5	0.20	6.28	6.50	6.67	-	-	-
1.5	0.00	14.96	14.63	14.37	14.96	14.63	14.37
1.5	0.10	9.30	9.11	8.96	1.91	1.89	1.87
1.5	0.20	4.11	4.04	3.98	-	-	-

表6

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	年份	2001	2002	2003	2004	2005	2006	2007	2008	2009
环境外部性成本/亿元		46.99	56.76	59.21	61.04	65.35	71.01	61.54	61.36	63.32
稀土单价/元/kg		188	207	225	250	275	280	215	250	280
环境成本占比/%		0.25	0.28	0.27	0.25	0.20	0.19	0.24	0.20	0.17
	年份	2010	2011	2012	2013	2014	2015	2016	均值
环境外部性成本/亿元		46.01	45.02	37.9	41.32	41.93	39.72	36.16	52.17
稀土单价/元/kg		305	225	400	280	260	235	225	256
环境成本占比/%		0.16	0.24	0.12	0.18	0.20	0.21	0.20	0.21