In the new normal of Chinese economy,fluorite is ranked as one of the 24 kinds of mineral resources in Chi-na,its' pricing and related policy options will be highlighted. This paper constructs the modified user cost model to cal-culate the optimum tax rate of ad valorem fluorite resource,constructs the transformed Lerner index,and the SMR model based on seller's perspective to calculate the market power values. On this basis,embed the supply and demand elas-ticity,market power parameters in tax transfer model,evaluate the substitution effect of resource tax on tariffs from en-dogenous perspective,to provide a theoretical basis for government policy to achieve the protection of strategic mineral resources while avoiding international trade disputes,also,to provide an analysis model for the similar issues study.%在经济新常态下,萤石被列为中国24种战略性矿产资源之一,其定价权及相关政策选择问题将备受关注.本文修正使用者成本模型测算萤石从价计征改革的最优税率,构建变换后的勒纳指数、基于卖方视角的SMR模型测算市场势力值,并将供需弹性、市场势力参数值嵌入税收转嫁模型中,从内生性角度评价资源税对关税的替代性效果.从而为政府保护战略性矿产资源以及避免国际贸易争端的资源政策制定提供理论依据,也为金属矿产等其他战略性矿产类似问题的研究提供分析的范式.
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