| 矿产资源耗减的使用者成本法计量模型及其应用 |
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| 引用本文： | 李志学,张倩. 矿产资源耗减的使用者成本法计量模型及其应用[J]. 干旱区资源与环境, 2012, 0(1): 48-54 |
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| 作者姓名： | 李志学 张倩 |
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| 作者单位： | 西安石油大学油气资源经济与管理研究中心 |
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| 基金项目： | 2011年陕西省科技厅科学技术研究发展项目(软科学)(编号:2011KRM30)资助 |
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| 摘 要： | 以陕北地区2002-2009年煤炭、石油天然气资源开发利用数据为依据,运用使用者成本法分别计算了1.98%、4.14%折现率下煤炭、石油天然气的使用者成本,并与当地实际征收的资源税费进行比较,考察资源开采后的价值回收情况。研究结果表明:陕北地区现行的资源税费水平只能部分补偿4.14%折现率下的煤炭使用者成本,根本无法补偿石油天然气的使用者成本。
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| 关 键 词： | 资源耗减补偿 使用者成本法 使用者成本 资源税费 陕北地区 |
The user cost method metering model of the depletion of mineral resources and its implications |
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| LI Zhixue,ZHANG Qian. The user cost method metering model of the depletion of mineral resources and its implications[J]. Journal of Arid Land Resources and Environment, 2012, 0(1): 48-54 |
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| Authors: | LI Zhixue ZHANG Qian |
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| Affiliation: | (Center of Oil-Gas Resources Economy and Management,Xi’an Shiyou University,Xi’an 710065,P.R.China) |
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| Abstract: | We collected the coal,oil and gas resources development and utilization data of northern Shaanxi in 2002-2009 to calculate user cost of coal,oil and gas development under 1.98% and 4.14% discount rates by the user cost method,and compared actually collected resource taxes,to examine the value of recycling resource exploitation.The results of the study showed that the current resource tax levels in the northern Shaanxi only partially compensate coal users cost under 4.14% discount rate,can not compensate for oil and gas user cost. |
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| Keywords: | resources’ depletion compensation the user cost approach the user cost resource taxes and fees the Northern Shaanxi |
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