资源税从价计征后煤炭企业税收负担变化分析

发布时间：2018-04-11 00:06

本文选题：资源税 + 从价计征　；参考：《煤炭经济研究》2017年02期

【摘要】：选取了33家煤炭上市公司作为研究样本,以资源税税负率作为评价指标,计算对比我国煤炭上市公司在从量与从价两种计征方式下的资源税税负率,研究得到资源税从价计征后煤炭企业的税负水平明显提高,各地区各企业之间的税负水平差距加大。针对研究结论建议为了支持煤炭企业转型发展,各地区可以根据实际情况合理调整资源税税率;完善相关规定,合理地确定洗选煤折算率;建立健全资源税相关信息的披露制度,特别是洗选煤折算率以及相关计算依据。
[Abstract]:In this paper, 33 coal listed companies are selected as the research samples, and the resource tax burden rate is taken as the evaluation index to calculate and compare the resource tax burden rate of the coal listed companies in China under the two methods of ad valorem and ad valorem.It is found that the level of tax burden of coal enterprises is obviously improved and the gap of tax burden between enterprises in different regions is enlarged after resource tax is calculated on the basis of valorem.In view of the conclusion of the study, in order to support the transformation and development of coal enterprises, all regions can reasonably adjust the tax rate of resources tax according to the actual situation, perfect the relevant regulations, and reasonably determine the conversion rate of coal washing.To establish and perfect the disclosure system of resource tax information, especially the conversion rate of washing coal and the relevant calculation basis.
【作者单位】：西安科技大学;
【基金】：陕西省哲学社会科学重点研究基地资助项目(13JZ030)
【分类号】：F426.21;F406.7;F812.42

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