煤炭企业税负制度存在的问题与完善建议

Coal companies' taxation issues and suggestions for improvement

以淮南矿业集团为例,认为煤炭行业总体税负过高,煤炭行业增值税税制安排不合理,资源税费并存、重复征收,现行煤炭成本核算的不完整致使企业利润失真,额外负担企业所得税。提出了完善税负改革的建议:恢复煤炭产品税,调整资源税费政策,减轻企业所得税负担。

Based on the example of Huainan Coal Group, this article makes it clear that taxation burden on coal mines is generally too heavy and the value added tax arrangement for the coal sector is not reasonable. The redundant levying of resources tax and mineral resources tax and the incomplete calculation of coal production costs leave coal mines suffering reduced profits and even extra income tax on them. This article finally gives a suggestion that coal product taxes be restored, resources tax and mineral resources tax be adjusted and income tax on coal companies be reduced.