煤炭资源税改革对煤炭行业的影响研究

Influence of Resource Tax Reform on Coal Industry

煤炭资源税改革在即,在煤炭行业经营每况愈下的环境下,煤炭资源税改革的实施效果直接影响到煤炭行业的未来发展.以煤炭资源税从价计征改革为研究对象,通过对煤炭行业的现状分析,并结合煤炭定价机制和税负转嫁理论,分析煤炭资源税改革对煤炭行业的影响,并提出相关改革建议.

The reformed coal resource tax will soon be introduced,which is sure to affect the future development of coal enterprises that have been in ineffective operation.With the AD valorem duty reform of the coal resource tax as the research object and on the basis of the coal pricing mechanism and the theory of the tax shifting,the actual situation of coal enterprises and the effects of the reform on coal enterprises were analyzed and some feasible proposals were formulated.