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资源税费作为将企业外部成本内部化的手段之一,是我国财政收入的重要组成。针对我国煤炭企业生存空间受限、税费负担沉重情况,2014年12月开始实施煤炭资源税费改革方案,对煤炭税费进行结构性调整,提高资源税地位。本文通过研究我国煤炭企业实际资源税费负担发现,本次资源税费改革使煤炭资源的经济地位得到提升,煤炭企业资源税费水平有所提高,并且地方差异显著。基于以上发现,本文认为应适当放宽部分地区政策限制,合理设定资源税折算系数,加大“清费”力度,及早释放税费政策红利,为我国煤炭企业发展、产业升级提供政策支撑。
Resource tax as one of the means to internalize the external costs of an enterprise is an important component of our fiscal revenue. In view of the limited living space of coal enterprises in our country and the heavy tax burden, in December 2014 the coal resource tax-fee reform program was implemented to structurally adjust coal taxes and fees and raise the status of resource tax. This paper studies the tax burden on the actual resources of coal enterprises in our country. It finds that the resource tax reform has raised the economic status of coal resources, and the resources and taxes of coal enterprises have risen, with significant local differences. Based on the above findings, this paper argues that we should relax some of the policy restrictions in some areas, set the reasonable conversion coefficient of resource tax, increase the “clean fee” and release the tax policy dividend as early as possible to provide policy support for the development of China’s coal enterprises and industrial upgrading. .