论文部分内容阅读
【案情】自2011年全国范围内实施原油、天然气资源税改革后,煤炭资源税改革就被看作是下一阶段资源税改革的目标。国家发展与改革委员会发布的《煤炭工业发展“十二五”规划》表示,要按照清费立税的原则,积极推进煤炭税费综合改革。长期以来,煤炭在我国能源消费结构中占有重要位置。据了解,煤炭在我国一次能源消费中长期占到70%以上,并且提供我国总电力的80%。即使“十二五”时期,我国清洁能源生产及消费大幅增长,全国煤炭消费总量依然居高不下。中国能源研究会日前发布的
【Case】 Since the implementation of the nationwide reform of the crude oil and natural gas resources tax in 2011, the reform of the coal resource tax has been regarded as the target of the resource tax reform in the next stage. According to the “Twelfth Five-Year Plan” for “Development of Coal Industry” promulgated by the National Development and Reform Commission, it is necessary to actively promote the comprehensive reform of coal taxes and fees in accordance with the principle of paying taxes on a clear basis. For a long time, coal occupies an important position in China’s energy consumption structure. It is understood that coal accounts for over 70% of the primary energy consumption in China in long term and provides 80% of the total electricity in China. Even though the “Twelfth Five-Year Plan” period saw a substantial increase in the production and consumption of clean energy in our country, the total coal consumption in the country remained high. China Energy Research Association recently released