资源税征收前后中国铁矿石的竞争力及其思考
COMPETITIVE POWER OF CHINA'S IRON ORE BEFORE AND AFTER RESOURCE TAX COLLECTION AND THINKS ON THAT
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摘要: 本文在国产铁矿石成本及税负状况的基础上测算了国产铁矿石的防御竞争力,又以日本作为假想市场的前提下,评估了国产铁矿石的进攻竞争力。结果表明:资源税削弱了中国铁矿石的竞争力,因此我国现阶段是否适合征收铁矿石高资源税,值得深思。Abstract: In this paper, based on the cost and tax burden of domestic iron ore, the defence competitive power of domestic iron ore is calculated, and taking Japan as assumed market the offensive competitive power of domestic iron ore is evaluated. The result shows that the resource tax weakenes the competitive power of China's iron ore. For this,on the collection of higher resource tax is suitable or not in current stage in China it is worth pondering do this call for deep thought.
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