煤炭生产环节税费过重问题研究

Study on Tax Too Heavy Issue of Coal Production Process

煤炭企业税费负担过重,主要体现在煤炭生产环节税费上。开展了煤炭经济运行和煤炭企业税费负担方面的调研,对神华集团、中国中煤集团、开滦集团、同煤集团、兖矿集团、河南煤化集团、陕煤化集团等20家煤炭企业近年来的煤炭税费情况进行了问卷调查和实地考察,分析了煤炭生产环节税费负担过重的原因,并提出了相关政策建议。

The too heavy tax burden of the coal enterprise is mainly in the tax of the coal production process. An investiga- tion study was conducted on the coal economic operation and the tax burden of the coal enterprise. A questionnaire investiga- tion and the site survey were conducted on the recent coal tax conditions of 20 coal enterprises, including Shenhua Group, China National Coal Group, Kailuan Group, Datong Coal Mine Group, Yanzhou Coal Mining Group, Henan Coal and Chemical Group, Shaanxi Coal and Chemical Group and others. The related policy proposals were provided.