煤炭资源税计征方式的演进能否实现经济与环境目标

• 作 者: 刘阳
• 机 构: 河南大学商学院,
• 出 处: 经贸实践
• 发表日期: 2016年22期
• 关键词: 煤炭资源 环境目标 生态环境 级差收入 经济发展速度 征收范围 税收公平 行业环境 费改税 生产效率

中国经济发展依附煤炭资源,煤炭资源税改革成为了焦点问题。煤炭资源税从价征收改革可能会引起中国经济、行业环境以及生态环境产生变化,本文对于资源税政策的前世今生和研究文献作相应梳理,发现在煤炭资源税计征方式的演进对其目标实现可能会遇到租税费不明晰、税率设置不合适的问题。

China’s economic development relies on coal resources, and reform of the coal resource tax has become the focus of attention. The tax reform of coal resources tax may lead to changes in China’s economy, industry environment and ecological environment. This paper reviews the past and present of resource tax policy and the research literature, and finds that the evolution of the coal resource tax levying method has achieved its goal You may encounter tax unidentified taxes, tax rates are not set properly.