煤炭资源税改革对内蒙古地区煤炭产业的影响

发布时间：2018-05-28 16:17

本文选题：煤炭资源税 + 煤炭产业　；参考：《税务与经济》2016年03期

【摘要】：2014年12月1日,我国煤炭资源税由从量计征改为从价计征,内蒙古自治区的税率为全国最高的9%,煤炭资源税的改革无疑会对内蒙古地区煤炭产业产生重要影响。以内蒙古地区为例,以煤炭资源税从量征收、不同税率从价征收为基础建立生产模型,并对模型进行回归分析,研究结果表明:内蒙古地区煤炭产业加大不必要的资本投入会降低产能;煤炭资源税改革会提高内蒙古地区煤炭产业的能源利用率和工作效率;另外,煤炭资源税从量征收会抑制内蒙古煤炭产业的产能,从价征收不会直接影响产能,而是从几个生产要素方面间接影响产能。
[Abstract]:On December 1, 2014, China's coal resources tax changed from volume to ad valorem, and the tax rate of Inner Mongolia Autonomous region was the highest in the whole country. The reform of coal resource tax will undoubtedly have an important impact on the coal industry in Inner Mongolia. Taking Inner Mongolia as an example, the production model is established on the basis of specific quantity collection of coal resources tax and ad valorem levy of different tax rates, and regression analysis is carried out on the model. The results show that the coal industry in Inner Mongolia will reduce production capacity by increasing unnecessary capital input; the reform of coal resources tax will improve the energy efficiency and work efficiency of the coal industry in Inner Mongolia; in addition, The levy of specific quantity of coal resources tax will restrain the production capacity of coal industry in Inner Mongolia. Ad valorem levy will not directly affect production capacity, but indirectly affect production capacity from several factors of production.
【作者单位】：内蒙古工业大学管理学院;
【基金】：内蒙古科技厅软科学项目“促进内蒙古自治区科技型中小企业技术创新的税收激励政策研究” 内蒙古社科基金重点项目“经济新常态下促进内蒙古产业结构升级的财税政策优化研究”(项目编号:IPSPA2015150177) 内蒙古高等学校哲学社会科学研究重大攻关项目“动态循环经济规划模式及其在内蒙古的应用研究”(项目编号:NJSG201203)
【分类号】：F812.42;F426.21

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