煤炭资源税改革若干问题与对策建议——以山西为例
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摘要
资源税从价计征改革后,已经成为诸多资源型地区税收的重要来源。以煤炭大省山西为例,论述了资源税改革的总体情况和取得的效果,探讨煤炭资源税改革后税率设计、税负公平、功能作用等方面存在的实际问题,并提出了相关对策建议,包括改进税率设置方式、强化煤炭资源税与煤炭行业增值税的协调配合、重新设立煤炭可持续发展方面的专项基金、确定环境治理成本。
After the resource tax levy is reformed,it has become an important source of taxation for many resource-based regions. Taking Shanxi Province,a major coal province,as an example,the overall situation of resource tax reform and the effects achieved were expounded,the practical problems in tax rate design,tax burden fairness and functional role after the reform of coal resource tax were discussed, and relevant countermeasures and suggestions were proposed. Including improving the tax rate setting method,strengthening the coordination of coal resource tax and coal industry value-added tax,re-establishing special funds for sustainable development of coal,and determining environmental governance costs.
After the resource tax levy is reformed,it has become an important source of taxation for many resource-based regions. Taking Shanxi Province,a major coal province,as an example,the overall situation of resource tax reform and the effects achieved were expounded,the practical problems in tax rate design,tax burden fairness and functional role after the reform of coal resource tax were discussed, and relevant countermeasures and suggestions were proposed. Including improving the tax rate setting method,strengthening the coordination of coal resource tax and coal industry value-added tax,re-establishing special funds for sustainable development of coal,and determining environmental governance costs.
引文
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[3]马爱锋,王久瑾,李菲,等.煤炭资源税从价计征效应与问题——以山西省煤炭资源税征管为例[J].税务研究,2016(5):66-71.
[4]张华明,赵国浩,焦斌龙.煤炭资源价格形成机制的政策体系研究[M].北京:冶金工业出版社,2011.
[5]辛洪波.煤炭资源税从价计征对煤炭行业影响分析[J].煤炭经济研究,2013,33(8):11-14.
[6]彭月兰.关于煤炭资源税改革的思考——以山西为例[J].税务研究,2018(6):48-51.
[7]郭振宇,魏晓平,赵德芳.激励资源开采业节能减排的资源税政策研究——以我国煤炭行业为例[J].经济问题,2014(11):63-69.
[8]茅于轼,盛洪,杨富强,等.煤炭的真实成本[M].北京:煤炭工业出版社,2008.