中国煤炭资源税从价计征改革研究

发布时间：2018-01-16 02:14

本文关键词：中国煤炭资源税从价计征改革研究　出处：《吉林大学》2016年硕士论文　论文类型：学位论文

【摘要】：进入21世纪以来,我国煤炭行业的市场化程度不断加深,煤炭资源税从量定额征收越来越不适应市场的发展。2014年9月29日,李克强总理主持召开的国务院常务会议提出2014年12月1日起正式实施煤炭资源税从价计征改革,这是在原油和天然气行业实施从价计改革之后资源税领域又一项重要的改革举措。本次从价计征改革的总体原则是在不增加煤炭企业税费负担的前提下,实现“清费”、“立税”,发挥资源税的税收调节作用。本次改革具有诸多的创新,如首次对煤炭区分原煤和洗选煤、税率由各省级政府自主制定、采用差别化税率、对衰竭矿的开采给予税收优惠等等。本次改革对于帮助煤炭行业脱困复苏、完善煤炭产品市场价格形成机制具有重要的意义。本文从煤炭资源税的改革历程、煤炭资源税从价计征改革的具体内容、以潞安环能为代表的煤炭企业在改革前后的税费负担变化、从价计征改革对于现行税收征管体制的冲击等以及如何深化煤炭资源税从价计征改革等多个方面研究了当前煤炭资源税改革存在的问题或可能带来的问题,并提出了切实可行的建议。本文的研究结论是,先“清费”后“立税”确保从价计征改革不增加煤炭企业税费负担是本次煤炭资源税计征方式改革的总原则,不仅在改革的初期要严格贯彻,在改革的进行中更要确保不增加煤炭企业的税费负担。征收管理体制方面的改革是确保煤炭资源税从价计征改革落到实处的决定性环节,地方税务管理机构要不断摸索煤炭产品应税价格确定的合理方式,探索洗选煤折算率制定和调整的动态机制,在上级税务管理机构的指导下尝试性地扩大煤炭资源税税收优惠的范围,细化和落实煤炭资源税从价计征改革的改革方案,达成相关的改革目标。深化煤炭资源税从价计征改革要从三个方面进行,不仅要深化税制要素的改革,推动地方征管体制的改革,同时还要完善相关的配套体制改革,这对于煤炭资源税改革的正常进行和目标达成也是同样重要的。
[Abstract]:Since twenty-first Century, the degree of marketization of China's coal industry and the deepening of coal resource tax from the amount of fixed charge is not more and more adapt to the development of the.2014 market in September 29th, the State Council executive meeting chaired by Premier Li Keqiang proposed in December 1, 2014 the formal implementation of the coal resource tax ad valorem reform, this is after the implementation from the price reform of resource tax the field is another important reform initiatives in the oil and gas industry. The overall principle of ad valorem reform is in the premise of not increasing the tax burden of coal enterprises, the realization of "fees", "tax", give full play to the resource tax regulation. This reform has many innovations, such as the first to distinguish between coal coal and coal cleaning rate, independently developed by the provincial government, the differential tax rate, given to the failure mining tax incentives. This reform to help The coal industry turnaround recovery, has an important significance to improve the price formation mechanism of coal product market. This paper from the process of the reform of the coal resource tax, the coal resource tax from the specific content of the ad valorem reform, which can Lu'an coal enterprises as the representative of the changes in the tax burden before and after the reform, the reform of the current ad valorem tax collection system the impact and how to deepen the coal resource tax from many aspects of price based reform of the existing coal resources tax reform issues or may lead to problems, and puts forward some feasible suggestions. The conclusion of this thesis is the first "fees" after "tax" to ensure that the ad valorem tax reform does not increase the burden of coal enterprises is the general principle of the reform of the coal resource tax levy, not only in the initial stage of the reform, to strictly implement, in the reform to ensure that no more increase in Coal Enterprises The tax burden on industry. Reform of tax collection and management system is to ensure that the decisive part of the coal resource tax ad valorem reforms carried out, local tax authorities to continue to explore a reasonable way to determine the taxable price of coal products, explore the dynamic mechanism of washing coal conversion rate making and adjustment, try to expand the scope of coal resources tax in the tax administration agency at a higher level under the guidance of refinement and implementation of the coal resource tax reform program from ad valorem reform, related to the objectives of the reform. To deepen the coal resource tax ad valorem reform should be carried out from three aspects, not only to deepen the reform of tax system elements, promote the reform of local taxation system, but also improve the relevant the supporting system reform, the coal resource tax reform of the normal and the goal is also important.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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