论文部分内容阅读
长期以来,煤炭资源税实行从量定额征收,不同煤质缴纳相同的税收带来了一定程度上的税负不公。同时,在煤炭资源税费并存的制度下,资源税外的各项行政性收费名目繁多,规模庞大,给企业带来了沉重的负担。从2014年12月1日起,煤炭资源税实行从价定率计征,旨在促进资源节约集约利用和环境保护,推动转变经济发展方式,规范资源税费制度。
For a long time, the amount of coal resources tax quota imposed from the amount of different coal to pay the same tax has brought a certain degree of unfair tax burden. At the same time, under the system of co-existence of taxes and fees for coal resources, various administrative charges outside the resources tax range from a large number to large-scale ones, posing a heavy burden to the enterprises. From December 1, 2014 onwards, the coal resource tax will be charged at a fixed price-to-price ratio. The purpose is to promote the intensive use of resources and environmental protection, promote the transformation of the mode of economic development and standardize the resource tax system.