关键词: 资源经济学, 梯度税率, 资源生态环境补偿方程, 油价波动, 资源环境补偿成本

Abstract: The absence of general management policy about oil price, resource and environment causes the serious problems of oil externality. Setting specific oil resource taxation under different oil price levels is the key to realize general management about oil price, resource and environment to solve the problem of oil externality. Based on the data of oil exploitation in Shandong Province from 2000 to 2013, this paper has employed the user cost method to calculate the cost of resource depletion, and found that the current resource tax and fee rate should be raised by about 14%. Based on the ecological environment cost of Shandong Province by the ecological compensation standard model, we find that the ecological environment compensation level should increase from 22% to complete compensation. Secondly, according to the value of reciprocity setting on resource ecological environment compensation equation, when the oil price is located on the level of (23~52), (52~78), (78~115) dollars per barrel, the dynamic compensation tax rate should be 17.51%, 18.84% and 19.04% respectively under the fixed discount rate of 7%. Finally, in order to guarantee the implementation of new taxation policy, we give the countermeasures and suggestions from the perspective of setting tax, duty and regulatory system to mitigate the pressure of resource and environment to establish the long-term mechanism of resource compensation.

Key words: resource economics, gradient tax rate, resource ecological environment compensation equation, oil price fluctuation, resource and environment compensation cost