我国煤炭资源税改革效果、问题及对策研究

Discussion on the Achievements and Problems of Coal Resource Tax Reform and Counter-Measure Research

煤炭资源税的从价计征在提高煤炭资源使用效率、促进煤炭行业健康发展方面取得了一定的成果,对煤炭行业和地方财政都产生了一定的影响,但是同时也会伴随着诸如煤炭企业税负转嫁困难、资源回采率未与税额挂钩、特殊和稀缺煤类资源税偏低并且不统一等问题。建议:⑴通过增值税转型、提高煤炭资源的利用效率和煤炭产品的销售价格等方式解决煤炭企业税负转嫁问题;⑵让煤炭资源税与回采率挂钩,最终使企业回采率与资源税款成反比,即回采率越高,资源税款越少;⑶实行弹性税率,即根据经济形势及其他因素的变化,动态调整煤炭资源税率;同时在提高特殊和稀缺煤种资源税单位税额时进行适当调整。

Ad valorem collection of coal resources tax has achieved some results in improving the service efifciency of coal resources and promoting the healthy development of coal industry. And it has exerted certain impacts on coal industry and local finance. However, some problems have also emerged, for example, the shift of the tax burden of coal enterprise is dififcult;resource recovery ratio has not linked to tax; special and rare coal resources tax is low and not uniifed. In response to this, this paper offers some measures, these are： the shift of the tax burden of coal enterprise must be solved by VAT transition and improving the utilization efifciency of coal resources and the sale price of coal product. Linking coal resources tax to recovery ratio, and eventually the recovery rate of the enterprise is inversely proportional to the resource tax, that is, the higher the extraction rate is, the less the resources tax is. Flexible rates must be carried out, that is, tax rate of coal resources should be adjusted dynamically according to the change of the economic situation and other factors. At the same time, the appropriate readjustment will be made when the unit tax amount of the special and rare types of coal resource is improved.