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煤炭能源的生产及消费在我国能源消费结构中占据重要比例。2014年12月1日起煤炭资源税由从量计征改为从价计征,税率由省级政府在规定幅度内确定。本文在梳理我国资源税改革历程及煤炭行业发展现状的基础上,对此次煤炭行业资源税的改革进行阐释。并且针对此次改革对煤炭企业产生的影响进行,同时对此次煤炭行业资源税的改革提出建议。
The production and consumption of coal energy occupy a significant proportion of China’s energy consumption structure. From December 1, 2014 onwards, the coal resource tax will be changed from quantity measurement to ad valorem, and the tax rate will be determined by the provincial government within the prescribed range. On the basis of combing the history of resource tax reform in our country and the development of the coal industry, this paper illustrates the reform of the resource tax in the coal industry. And for the impact of the reform on the coal business, at the same time on the coal industry resource tax reform proposals.