国家减税降费措施对煤炭企业的影响及建议
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摘要
2014年以来国家陆续推出一系列减税降费措施,开启了"减税降费"的"新时代"。以我国某大型煤炭企业为例,梳理2014年以来国家对于煤炭企业"减税降费"的政策,包括资源税改革、营改增、增值税税率下调、提高研究开发费用税前加计扣除比例、降低社保,分析对于煤炭企业税收负担、成本费用、企业利润和企业发展4个方面的影响,最后从5个方面提出进一步优化煤炭企业减税降费政策的相关建议。
Since 2014,the state has introduced a series of tax reduction and fee reduction measures,opening a"new era"of"tax reduction and fee reduction". Taking a large coal enterprise in China as an example,the state's policy of "tax reduction and fee reduction" for coal enterprises sorted out since 2014,including resource tax reform, replacing the business tax with VAT,decrease of VAT tax rate,increase of pre-tax deduction ratio of research and development expenses,and decrease of social security. the impact of the tax burden,cost,enterprise profit and enterprise development were analyzed for coal enterprises. Finally, relevant suggestions for further optimizing the tax reduction and fee reduction policies of coal enterprises were proposed from five aspects.
Since 2014,the state has introduced a series of tax reduction and fee reduction measures,opening a"new era"of"tax reduction and fee reduction". Taking a large coal enterprise in China as an example,the state's policy of "tax reduction and fee reduction" for coal enterprises sorted out since 2014,including resource tax reform, replacing the business tax with VAT,decrease of VAT tax rate,increase of pre-tax deduction ratio of research and development expenses,and decrease of social security. the impact of the tax burden,cost,enterprise profit and enterprise development were analyzed for coal enterprises. Finally, relevant suggestions for further optimizing the tax reduction and fee reduction policies of coal enterprises were proposed from five aspects.
引文
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[2]国家信息中心.大数据看改革开放新时代[M].北京:商务印书馆,2018.
[3]财政部,国家税务总局.关于实施煤炭资源税改革的通知(财税[2014]72号)[Z/OL].(2014-10-09)[2019-04-15]http://szs.mof.gov.cn/zhengwuxinxi/zhengcefabu/201410/t20141011_1148669.html.
[4]李翔宇.中国煤炭资源税从价计征改革研究[D].长春:吉林大学,2016.
[5]桑蕾.资源改革对大同煤业公司的影响[D].北京:北京交通大学,2016.
[6]程宏伟,彭茜,喻上坤.煤炭资源税费改革对煤炭企业税费负担影响研究[J].价格理论与实践,2016(7):123-126.
[7]赵连伟.营改增的企业成长效应研究[J].中央财经大学学报,2015(7):20-27.
[8]财政部,税务总局,海关总署.关于深化增值税改革有关政策的公告[Z/OL].(2019-03-20)[2019-05-10] http://www.chinatax.gov.cn/n810341/n810755/c4160283/content.html.
[9]佚名.增值税减税新政!2019改革细则影响哪些行业受益?[EB/OL].(2019-03-22)[2019-05-10]http://www.southmoney.com/caijing/caijingyaowen/201903/3071632.html.
[10]财政部,税务总局,科技部.关于提高研究开发费用税前加计扣除比例的通知(财税〔2018〕99号)[Z/OL].(2018-09-20)[2019-05-10]http://www. chinatax. gov. cn/n810341/n810755/c3754895/content.html.
[11]孙化钢.中国减税效应研究[D].大连:东北财经大学,2016.
[12]张国惠.提高纳税遵从度思考[J].现代商贸工业,2012(23):183-184.
[13]国家税务总局.煤炭资源税征收管理办法(试行)[Z/OL].(2015-07-01)[2019-05-10] http://www.chinatax.gov.cn/n810341/n810755/c1719741/content.html.
[14]曹景全,姜智敏,杨化彭,等.关于煤炭企业税收负担的调研报告[J].煤炭经济研究,2003(4):17-21.
[15]周增明,李宏飞.对煤炭采空塌陷区耕地占用税几点争议的分析[J].财务与会计,2018(14):52-53.