| Rare earth,known as "industrial vitamin" and “the mother of new material”,it is essential to promote the development of new materials in the future as industrial raw material,which plays a very important strategic role to our country economic development and national security.“Made in China 2025" and "Internet Plus" strategy will bring great potential for the development of the rare earth industry.At the same time,with the “Rare Earth Industry Development Planning(2016-2020)” formulated,it is also put forward new requirements for the further development of the rare earth industry.It can be said that the development of the rare earth industry in China is in the best opportunity.However,the challenge for the rare earth industry development also serious,"rare earth problems" such as rare earth industrial structure unreasonable,resources can’t translate into economic advantage,rare earth disorderly mining,waste was serious,lack of pricing power and so on,which always restrict the development of rare earth industry.Investigating the reason,"rare earth problems" is caused by lack of rational price formation mechanism.Resource tax,as a specialized tax system to adjust income of mineral resource,is very important to build a rare earth price formation mechanism.Since 1994 rare earth resource tax imposed,however,there were some problems existed,such as tax rates light,the tax basis unreasonable and so on.China has reformed the rare earth resource tax two times,aimed to improve the rare earth resource tax system.But the particularity of rare earth resources and its strategic position determines the rare earth resource tax reform will not happen overnight.This paper will locate in the effect of the rare earth resource tax reform based on the Micro-Perspective,evaluating the implementation of the reform.By introducing the rare earth resource and industry characteristics and the background and purpose of rare earth resource tax reform,this paper uses CVP(Cost-Volume-Profit)analysis method and econometric models to empirical research on effect of rare earth resource tax reform.Result shows: First,the position of resource tax in the status of rare earth enterprise cost structure promoted,AD valorem duty method can reflect the principle of differential benefit more;Second,rare earth resource tax is more sensitive on profit,AD valorem duty method can play a role of elastic adjustment more remarkable;Third,rare earth resource tax reform can not to promote saving production of rare earth resources;Fourth,rare earth resource tax reform fails to build a reasonable pricing mechanism;Fifth,rare earth resource tax reform on the transformation and upgrading of industrial structure has a certain role in promoting.For the existing shortcomings of rare earth resource tax reform,this paper proposes to distinguish the internal value of rare earth elements differences to set reasonable elastic tax rates,consider to take the actual recoverable reserves as tax basis and implement the method of "rare earths auction",to provide advises for further deepening the reform of rare earth resource tax,truly reflect the scarcity value of rare earth resources and strategic value,aim to promote the sustainable and healthy development of the rare earth industry. |
