我国当前煤炭税费问题研究及其建议

Taxes and fees imposed on China’s coal sector:a research and recommendations

分析了煤炭行业赢利能力与国家税费改革方向;介绍了煤炭行业已经出台的全国性政策和地方性政策,以及这些政策对煤炭企业的影响,指出当前煤炭行业存在的税费问题,并提出了具体建议。

On analyzing the profit-making potentials of China’s coal industry and the orientation of government reforms on taxation and fees, this article presents the relevant policies promulgated by the central government that are effective around the entire country and those that are effective in local places. The article also analyzes the influences of all these policies on coal companies. The article then pinpoints the problems faced by the coal sector on the taxes and fees imposed on them and also puts forward the author’s recommendations for solution.