论文部分内容阅读
煤炭资源税和电价均是我国“十二五”期间深化经济体制改革的重要领域。煤炭资源税改革的方向是从现行的从量计征调整为从价计征,并适当提高税率。煤炭资源税改革的本质仍然是煤炭价格问题,从中长期看,煤炭资源税从价计征会对电价改革产生影响,两者联系紧密。应从国家经济发展战略和能源战略的高度,有序推进能源价格体制改革,协调好改革进程中的煤电关系,形成政策合力,实现社会、经济和环境的协调发展。
Coal resource tax and electricity prices are all important areas for deepening economic restructuring in our country during the “12th Five-Year Plan” period. The direction of coal resource tax reform is to adjust from the current amount of levy to ad valorem levy, and the appropriate increase in tax rates. The nature of coal resource tax reform is still the issue of coal prices, from the medium to long term, the coal resource tax levy will have an impact on electricity price reform, the two closely linked. From the perspective of the national economic development strategy and energy strategy, the energy price reform should be promoted in an orderly manner so as to coordinate the coal-electricity relations in the process of reform so as to form a policy synergy and realize the coordinated development of society, economy and environment.