中美煤炭矿山税费负担比较研究

发布时间：2018-06-17 13:00

本文选题：税收政策 + 税费体系　；参考：《中国地质大学学报(社会科学版)》2014年06期

【摘要】：以怀俄明州为例,对美国、中国煤炭矿山主要税费负担,从向所有者支付取得开发权的对价和向政府缴纳的税费两个方面进行梳理,利用公开发布的《环境影响评价报告》和《矿业权价款评估报告》的数据,对近年来两国政府出让的煤炭采矿权项目的税费负担进行测算,进而得出四点结论和启示:一是中美煤炭税费体系各有特点,征收机制差异较大。美国税费体制比中国具更灵活的动态调整机制和更强的调节功能。二是两国煤炭矿山税负水平大体相当,美国占吨煤价格39%,中国占31%。中国企业减负和苦练内功同等重要。三是税费负担结构差异显著,美国联邦政府作为煤炭资源所有权人获得的财产收益占总税负58%,中国仅占不到10%,应强化矿产资源所有人的职能,逐步增加资源财产性收益比例,减少动用国家强制征税权,降低税性收入比例。四是美国煤矿建设前取得开发权要支付的对价占吨煤价格超过10%,远高于中国的2%。在市场条件下,所有权人和开发商都会追求各自利益最大化作出理性选择。
[Abstract]:Taking Wyoming as an example, this paper combs the main tax and fee burden of coal mines in the United States and China from two aspects: paying the owner the value of obtaining the right to develop and paying the tax to the government. Using the publicly released Environmental impact Assessment report and the Mining right Price Evaluation report, the tax burden on coal mining rights projects granted by the two governments in recent years has been calculated. Four conclusions and enlightenments are obtained: first, China and America have their own characteristics of coal tax and fee system, and the mechanism of collection is quite different. The American tax and fee system has more flexible dynamic adjustment mechanism and stronger regulation function than China. Second, the tax burden on coal mines in the two countries is roughly the same, with the United States accounting for 39 tons of coal and China 31. Reducing the burden of Chinese enterprises is as important as practicing internal work. Third, there are significant differences in the structure of tax and fee burden. The US federal government, as the owner of coal resources, gains 58 percent of the total tax burden, while China accounts for less than 10 percent of the total tax burden. We should strengthen the functions of mineral resource owners and gradually increase the proportion of property income derived from resources. Reduce the use of the State compulsory tax power, reduce the proportion of tax income. Fourth, before the construction of coal mines in the United States, the price to be paid for obtaining the right to develop coal exceeds 10 tons, which is much higher than that in China. Under the market conditions, both the owner and the developer will pursue their interests maximization and make rational choices.
【分类号】：F426.21;F471.2;F812.42;F817.12

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