煤炭行业资源税费改革效应分析

发布时间：2018-01-06 23:04

本文关键词：煤炭行业资源税费改革效应分析　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,经济社会的发展都离不开矿产资源的支撑,于是在自然资源日趋紧缺的今天,矿产资源的重要性自然就不言而喻了。而作为我国重要矿产资源之一的煤炭,它不仅是工业部门的主要动力燃料,同时也是居民生活所用的重要能源资源。在20世纪90年代以前我国煤炭消费就一直处于上升趋势,占我国一次性能源消费总量的比重在70%以上,煤炭资源已经成为我国国民经济发展的主要推动力之一。而且煤炭资源在我国一次性能源的探明储量中的比重高达70%,这决定了我国的能源结构中以煤炭为主的局面在短期内不会发生改变。于是促进煤炭行业的稳健发展也就变得尤为重要了,但是当前我国煤炭资源税费制度出现的诸多问题在很大程度上制约了煤炭行业的健康发展,因此,有必要对煤炭资源税费制度的改革以及改革之后依然存在的一些问题进行深入分析,以促使我国煤炭行业的高效运行和稳健发展。本文首先在现有学者研究的基础上,梳理了国内外专家学者对于矿产资源税费、煤炭税费的相关研究成果,为本文的研究提供必要的理论基础。其次简述我国煤炭资源税费制度的相关情况,介绍了我国煤炭资源税费制度的历史沿革以及现行的煤炭资源税费制度,对我国煤炭行业的发展现状进行了分析,并指出了我国煤炭企业资源税费存在的问题,即煤炭企业增值税税负过重、煤炭资源税设计不合理、煤炭企业的相关收费过多、以费挤税现象严重、煤炭资源补偿费发挥效用低等并分析了其形成的原因。又以S煤炭企业为例,对此次煤炭资源税费改革的效果进行了综合评价,其中,具体分析了S企业在改革前后的税费情况变化,通过分析我国煤炭资源税费改革对S煤炭企业经营收益、煤炭销售、生产成本等方面的影响可以看出此次煤炭行业资源税费的改革成效以及存在的问题。最后对煤炭资源税费的改革方案进行了研究,并针对煤炭资源税费制度的改革以及煤炭企业应对资源税费改革提出了具体意见以及政策建议,如调整煤炭资源税的计征方法、清费立税、提高资源税负水平、建立煤炭资源耗竭补偿机制、优化煤炭企业的核算模式、完善煤炭企业税收优惠政策体系等以促进环境和社会的协调发展。
[Abstract]:At present, the development of economy and society all cannot do without the support of mineral resources, and natural resources is increasingly scarce today, the importance of natural mineral resources is self-evident. As one of the important mineral resources of coal, it is not only the main power fuel industry, the important energy resources but also the residents living with in 1990s China's coal consumption has been in a rising trend, accounting for China's total primary energy consumption in the proportion of 70%, coal resources has become one of the main driving force of China's national economic development. And the proportion of coal resources in primary energy in China's proven reserves of up to 70%, which determines the our coal based energy structure in China in the short term will not change. So to promote the healthy development of the coal industry has become more and more important, but when Many problems before the coal resources tax system in our country appears to restrict the healthy development of the coal industry, to a great extent, therefore, it is necessary to conduct in-depth analysis of some problems still exist after the reform of the coal resource tax system and reform, to promote efficient operation of China's coal industry and steady development. Based on the the existing studies, reviews the domestic and foreign experts on mineral resources tax, the relevant research results of coal tax, to provide the necessary theoretical basis for this study. The second situation of China's coal resources tax fee system, introduces the history of coal resources tax system in our country and the existing coal resources tax system, the development status of China's coal industry is analyzed, and pointed out the existing resource tax of coal enterprises in our country, the coal enterprise value added The tax burden is too heavy, the coal resource tax unreasonable design related charges of coal enterprises too much, to squeeze tax charges are serious, compensation for coal resources play in low effectiveness and analyzes the reasons. In S coal enterprises as an example, a comprehensive evaluation of the coal resources tax reform effect of the a detailed analysis of S enterprises in the tax changes before and after the reform, through the analysis of the coal resource tax reform in China for S coal enterprises operating income, coal sales, affecting the production cost can be seen the effect of the reform of the coal industry resource tax and existing problems. Finally, a reform scheme of coal resources tax is studied. And put forward some opinions and suggestions for the reform of the coal resource tax system and coal enterprises to deal with the resource tax reform, such as the method of adjusting the coal resource tax levy, Clean up fees, improve the resource tax burden level, establish the compensation mechanism of coal resources, optimize coal enterprise accounting mode, improve the system of preferential tax policies for coal enterprises to promote the coordinated development of environment and society.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.21;F406.7

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