我国煤炭税费改革的探讨

Discussion on the reform of China's coal tax and fees

研究了我国煤炭税费现状和存在的问题,借鉴主要采煤国家的经验,提出准确煤炭产业定位,把煤炭增值税作为改革重点,稳步推进煤炭资源税与资源附加费整合,规范所得税税前扣除,完善税费体系和减轻专项基金与其他费用负担的5点建议。

The paper makes a research for the problems facing China's coal tax and fees, drawing the experience of some major coal mining countries, presents five suggestions such as precise orientation of coal industry, taking coal value-added tax as the stress of reform, steadfastly advancing the integration of taxes and value-added taxes on coal resources, standardizing the fore-tax deduction of coal income taxes, perfecting taxation system and easing special fund as well as other cost burdens.