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2014年9月29日,国务院第64次常务会议决定,自2014年12月1日起实施煤炭资源税从价计征改革,同时清理相关收费基金。日前,财政部和国家税务总局联合下发《关于实施煤炭资源税改革的通知》和《关于全面清理涉及煤炭原油天然气收费基金有关问题的通知》,对煤炭资源税费改革相关问题进行了明确。合理税制设计煤炭占我国一次能源消费比例约为70%。长期以来,我国煤炭产品价格偏
On September 29, 2014, the 64th executive meeting of the State Council decided that since December 1, 2014, the ad valorem reform of coal resource tax will be implemented and the related charging funds will be cleared. Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the “Circular on Implementing the Reform of Coal Resource Taxes” and the “Circular on Issues Concerning the Full Cleaning of Charges Concerning Coal, Natural Gas Charges,” which clarified the relevant issues concerning the reform of taxation and fees for coal resources. Reasonable tax design Coal accounts for about 70% of China’s primary energy consumption. For a long time, China’s coal prices are biased