中文摘要：

对使用者成本的准确估算与补偿是非再生能源资源可持续利用的关键。本文对传统的使用者成本法做了两方面修正：一是考虑了资源开采中的耗损问题;二是强调了通货膨胀对使用者成本的影响。采用修正的使用者成本法计算了1985年-2010年中国煤炭、石油天然气等资源的使用者成本。研究发现,现行的资源税费仅能部分补偿使用者成本,煤炭、石油天然气开采中存在严重的跨代负外部性。要完全内部化使用者成本,煤炭的资源税费总额应由从量的9.2元/t提高至42.7元/t,石油天然气的资源税费总额应提高至从价的21.06%。要对矿产资源的税费制度进行配套改革,在不增加矿业企业总体税费负担水平的情况下,提高资源税费的征收标准,以实现对跨代外部成本的充分补偿。

英文摘要：

Accurate estimates and compensation of user costs is critical for the sustainable use of renewable energy resources, resource tax reform, and China＇ s industrial transition. Here, we modify the traditional approach of calculating resource user costs, first put forward by EI Serafy in 1981, by taking into account resource waste factors and the impact of inflation. In addition, we further improve deficits in existing research into index selection and data processing. We produce new estimates of the user costs of coal, oil, and gas extraction in China from 1985 to 2010. The results show that the user cost of coal resources is higher than previous results. After comparing estimated user costs with actual resource taxes on coal, oil, and gas exploitation, we found that current resource taxes only partially compensate for user costs. Under the 1% and 3% discount rate, user cost compensation rates are 3.02% and 21.5% respectively, and the rates for oil and gas are 3.81% and 7.88%. In order to fully internalize resource user costs, it is necessary to increase the total resource tax on coal mining from the current 9.2 CNY per ton to 42.7 CNY per ton, and to raise the total ad valorem resource tax on oil and gas to 21.06%. Chinese resource tax reform requires comprehensive coordinated reform of the tax and fee systems for mineral resources. Policymakers need to consider structural adjustment of the tax system and mining resources. The government should improve resource taxes in order to fully compensate user costs and realize inter-generational justice and reduce the general tax of mining resources.