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我国煤炭资源税改革已经实施1年多时间,资源税改革是否达到了预期目标,体现资源税有偿使用、级差、增加地方税收,通过“清费立税”是否减轻了企业的负担呢?对比分析了资源税征收政策改革前后差别,并选取大同煤业为煤炭企业代表,山西、内蒙古等省(区)为地方政府代表作为研究对象,研究了资源税改革对煤炭企业、政府的影响。研究结果表明,资源税改革后,企业缴纳资源税大幅上升,但因取消了部分费用,总体上看税费总额下降;资源税改革大幅增加了地方财政收入;从价计征方式能够在一定程度上改善煤炭企业浪费资源的问题。并提出了完善资源税征收政策的相关建议。
China’s reform of coal resource tax has been implemented for more than 1 year, whether the resource tax reform has achieved the expected goal, reflecting the paid use of resource tax, differential levels, increasing local taxes, and “clearing tax” to reduce the burden on enterprises? The differences of resource tax collection policy before and after the reform are compared and analyzed. Datong Coal Industry is chosen as the representatives of coal enterprises, Shanxi, Inner Mongolia and other provinces (regions) as the representatives of local governments, and the impact of resource tax reform on coal enterprises and government is studied. The results show that after the reform of resource tax, the resource tax paid by enterprises has risen sharply, but the total amount of taxes and fees has been reduced due to the cancellation of some expenses. The reform of resource tax has greatly increased the local financial revenue. The ad valorem accounting method can, to a certain extent, Improve the problem of waste of resources by coal enterprises. And puts forward some suggestions on how to improve the resource tax collection policy.