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适用税率的选择是煤炭资源税改革的核心问题。本文首先采用使用者成本法测算新疆2003~2012年煤炭资源开采的使用者成本。其次基于资源耗减补偿视角,研究如何选择从价计征方式下的煤炭资源税适用税率,笔者认为新疆煤炭资源税从价税率定为8%更有利于资源在代际间公平配置,实现资源可持续利用。再次综合考虑“清费立税”和企业承受能力,提出新疆煤炭资源税改革适用税率的三个方案及适用阶段。最后结合新疆实际情况,提出保障煤炭资源税从价税率实施效果的政策建议。
The choice of applicable tax rate is the core issue of coal resource tax reform. In this paper, we first use the user cost method to calculate the user cost of coal mining in Xinjiang from 2003 to 2012. Secondly, based on the perspective of resource depletion and compensation, this paper studies how to select the applicable tax rate of coal resource tax under ad valorem calculation. According to the author’s opinion, the ad valorem tax rate of coal resource tax in Xinjiang is set at 8%, which is more conducive to the fair allocation of resources among generations. Sustainable use. Once again consider the “clean tax” and business affordability, put forward the reform of the tax rate of coal resources in Xinjiang three options and the applicable stage. Finally, combined with the actual situation in Xinjiang, put forward to protect the coal resource tax ad valorem tax rate implementation of the policy recommendations.