煤炭资源税从价计征对煤炭市场的影响

发布时间：2018-03-31 14:47

本文选题：煤炭资源税　切入点：从价计征　出处：《财会月刊》2015年05期

【摘要】：煤炭市场低迷的现状、节能减排的要求以及地方政府的财政压力等多种因素推动了煤炭资源税从价计征改革方案的出台。本文通过建立加入税负因素的状态空间模型,分析、预测资源税从价计征对煤炭市场供求和均衡价格的影响,进而分析了从价计征对宏观经济有利有弊的双向影响。研究结果表明:煤炭资源税从价计征会推高煤炭市场的均衡价格,同时也能促进节能减排及推动煤炭行业生产方式的改革,增强煤炭行业的竞争力。最后本文针对从价计征的不利影响提出了一系列政策建议。
[Abstract]:The present situation of coal market depression, the requirements of energy saving and emission reduction, and the financial pressure of local governments have promoted the introduction of the reform scheme of the ad valorem taxation of coal resources tax. The influence of resource tax on the supply and demand and equilibrium price of coal market is forecasted. The results show that the ad valorem levy of coal resources tax will push up the equilibrium price of coal market. At the same time, it can also promote energy saving and emission reduction, promote the reform of coal industry production mode, and enhance the competitiveness of coal industry. Finally, this paper puts forward a series of policy recommendations on the adverse effects of ad valorem levy.
【作者单位】：中国矿业大学管理学院;
【基金】：江苏省哲学社会科学规划项目“低碳经济下江苏工业行业与碳减排协调发展研究”(编号:14EYC009)
【分类号】：F426.21;F812.42

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