基于生态补偿的新疆煤炭资源开发税费制度研究

发布时间：2018-11-12 17:16

【摘要】：随着经济的迅速发展，煤炭资源作为人类生活、生产中重要的物质资料，扮演着越来越重要的角色，，据统计，煤炭占消费能源总比重已高达70%，充分体现了煤炭资源作为我国战略储备能源的重要地位。新疆是我国煤炭资源储量最高的省份，每年为全国各工业行业提供充足的煤炭资源，尤其是在进入“十二五”时期以后，国内众多知名煤炭企业纷纷入驻新疆，向煤炭资源开发投入了大量资金，推动了新疆的煤炭资源开发和经济发展。但是，煤炭资源开发是一把“双刃剑”，在煤炭开采量不断增加、地区的经济利益得到提高的同时，煤炭开采对矿区生态环境造成的破坏及影响也日渐凸显。新疆煤炭资源开采对生态环境的影响主要体现在对土地、大气、水资源的污染及当地生态系统的损害，每年造成的直接经济损失都高达数亿元，自治区每年也在治理修复环境方面投入了大量资金。我国现行煤炭税费制度主要包括税、资产性收益和其他税费，文中详细介绍了新疆煤炭税费制度的实施情况。据有关调研统计，煤炭企业的税费种类有近百种。本文通过对新疆某企业的税费总负担、增值税税负、资源税和资源补偿费负担进行了分析，并综合了全国采矿业增值税税负的分析，得出了煤炭企业增值税税负过高以及煤炭企业整体税负偏高的结论，并分析了造成这种现状的原因。本文介绍了国外几个主要煤炭资源大国的煤炭资源税费制度，并提出了国外值得我国及新疆借鉴的方面。生态环境问题日益加剧，生态补偿迫在眉睫。只有有了充足的生态补偿资金，政府才能大力度的对遭受破坏的矿区生态环境进行修复和治理。为了实现煤炭资源的生态补偿，本文建议对税费制度进行改革，以资源税改革为核心，对其他税费进行调整并加以完善，再配合相关的法律法规政策的执行，真正实现生态补偿。
[Abstract]:With the rapid development of economy, coal resources, as human life and important material materials in production, play a more and more important role. According to statistics, the proportion of coal in total energy consumption has reached 70%. It fully reflects the important position of coal resources as the strategic reserve energy of our country. Xinjiang is the province with the highest reserves of coal resources in our country. It provides sufficient coal resources for all industries in the country every year. Especially after entering the "12th Five-Year Plan" period, many well-known domestic coal enterprises have entered Xinjiang. A large amount of funds have been invested in the development of coal resources, which has promoted the development of coal resources and economic development in Xinjiang. However, the exploitation of coal resources is a "double-edged sword". With the increasing of coal mining quantity and the improvement of regional economic benefit, the damage and influence of coal mining on the ecological environment of mining area are also becoming more and more prominent. The impact of coal resources exploitation on the ecological environment in Xinjiang is mainly reflected in the pollution of land, atmosphere and water resources and the damage to the local ecosystem. The direct economic losses caused by Xinjiang coal resources are as high as hundreds of millions of yuan each year. The autonomous region also invests a large amount of money in the management and restoration of the environment every year. The current coal tax and fee system in China mainly includes tax, asset income and other taxes. This paper introduces the implementation of coal tax and fee system in Xinjiang in detail. According to relevant research and statistics, coal enterprises have nearly 100 kinds of taxes and fees. This paper analyzes the total tax burden, value-added tax burden, resource tax and resource compensation burden of a certain enterprise in Xinjiang, and synthesizes the analysis of the national mining industry value-added tax burden. The paper draws the conclusion that the value added tax of coal enterprises is too high and the overall tax burden of coal enterprises is on the high side, and analyzes the reasons for this situation. This paper introduces the tax and fee system of coal resources in several major countries with coal resources abroad, and puts forward some aspects which are worthy of reference by our country and Xinjiang. Ecological environment problem is becoming more and more serious, ecological compensation is urgent. Only with sufficient ecological compensation funds, the government can restore and treat the damaged ecological environment in mining area. In order to realize the ecological compensation of coal resources, this paper proposes to reform the tax and fee system, take the resource tax reform as the core, adjust and perfect other taxes and fees, and then cooperate with the implementation of relevant laws, regulations and policies. The real realization of ecological compensation.
【学位授予单位】：新疆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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