煤炭资源税改革:国际视野与方案建议

发布时间：2018-03-02 17:12

本文选题：税制改革　切入点：煤炭　出处：《地方财政研究》2014年10期 　论文类型：期刊论文

【摘要】：在国外,矿藏所有者(一般是国家)并不开采矿产资源,而是交由他人开采。作为交换,矿藏所有者获取权利金作为补偿。煤炭权利金一般按照销售收入从价计征。我国涉煤企业的税费种类多,涵盖环节广;征收管理部门多,涉及中央和地方;计提标准不一,存在区域差异。近年来,我国资源税改革逐步推进,但地方税费挤占资源税调整空间。因此,煤炭资源税"从价计征"改革,必须在统筹税费关系基础上,明确资源税以原煤为计征对象,依据公开交易市场价格核定销售收入,并根据煤种实现差别化税率,制定税率优惠及减免措施。
[Abstract]:In foreign countries, mineral owners (usually the state) do not exploit mineral resources, but leave them to be mined by others in exchange, Coal royalties are generally calculated according to the value of sales income. There are many types of taxes and fees for coal enterprises in China, covering a wide range of links; many administrative departments are collected, involving the central and local authorities; and the standards of calculation and collection vary. There are regional differences. In recent years, the reform of resource tax in our country has been pushed forward step by step, but local taxes and fees have taken up the adjustment space of resource tax. Therefore, the reform of coal resource tax "levying by ad valorem" must be based on the overall tax-fee relationship. It is clear that the resource tax is based on the raw coal as the object of collection, the sales income is approved according to the open market price, and the preferential tax rate and the relief measures are formulated according to the differential tax rate of coal.
【作者单位】：中国地质大学;
【分类号】：F416.21;F811.4

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