中文摘要：

南方离子型稀土资源储量小、价值大，资源消耗快、环境代价高，资源、环境成本是决定稀土采矿业收益水平的重要因素。迄今国内还没有对离子型稀土资源环境成本与收益的研究。本文利用使用者成本法估计离子型稀土资源耗竭成本，采用直接市场法估算稀土资源开采造成环境损失的经济价值。研究发现，我国离子型稀土资源开发利用存在较大的使用者成本和环境成本，而这两类成本仍未完全计入稀土供给成本，稀土价格依然偏离价值；国家行政干预稀土供给在短期内推高了稀土价格，企业获得巨额利润，却引发行业发展极不稳定等新问题。资源环境税收政策改革是纠正稀土资源生产负外部性效应、推动合理定价机制形成、调节企业利润空间的一种重要手段，对促进稀土行业健康、稳定发展具有重要意义。

英文摘要：

There are small reserves of ionic rare earth resource in south of Ghina, but the the value is high. Besides, the resource consumption is fast and environment cost is also high. Resource and environment cost are the vital elements to determine the benefits of rare earth industry. Until now, little attention has been paid to environment cost and benefit of ionic rare earth resource. This study uses the user cost approach to estimate the cost of ionic rare earth resource, and applies the direct marketing method to calculate the economic value of environment loss caused by mining ionic rare earth resource. The results show that the user cost and and environment cost are high in mining and using the ionic rare earth resource, but the two costs do not considered into the rare earth supply cost, and the price of rare earth still deviates from value. The state administrative intervention of rare earth supply still drives up the price of rare earth, and enterprices win the benefits which causes many industies to unstably develop. The reform of tax policy of resource and environment is an important means .to modify the negative-external effect of ionic rare earth production, impel reasonable price mechanism to form, and adjust enterprizes benefits, which has a high significance to promote the ionic rare earth industry to stably develop.