论文部分内容阅读
作为煤炭行业承担的第一大税种,行业所期待的增值税改与现实进展差距巨大。5年之前的增值税改革,带给煤炭行业的重负从未消减,且自2013年的煤炭寒冬开始,提升的增值税率带给煤炭行业的痛感益发难以承受。5年之间,呼吁主管政府部门正视煤炭行业增值税不公的声音从未停歇,但始终未有改变。时至今日,正在推进的资源税改革成为煤炭行业新的心头之痛。原期望借“清费立税”减轻负担的资源税改,在各地上报的偏高税率面前,不仅有
As the largest tax on the coal industry, the VAT reform expected by the industry is far from reality. The VAT reform five years ago brought unprecedented weight to the coal industry. Since the cold winter in 2013, the increased VAT rate has made the coal industry unbearable. In 5 years, the government department in charge of appealing to the unfair value-added tax in the coal industry has never stopped, but it has not changed. Today, the resource tax reform being promoted has become a new pain in the heart of the coal industry. The original hope of borrowing “clean tax” to reduce the burden of resource tax reform, in the face of high tax rates reported in all places, not only