摘要
煤炭资源的级差收益使各个煤炭企业处于不公平的竞争环境中,影响了煤炭行业的竞争秩序。分析影响煤炭资源级差收益的因素和我国现行调控煤炭级差收益的手段,并从法理角度研究我国煤炭资源级差收益调控不力的原因,最后给出建议,以确保煤炭行业的有序发展和国家收益权的有效实现。
The differential profit of coal resources has turned the coal enterprises into an unfair competition situation and damaged the competitive order of coal industry. This paper focused on analyzing the factors affecting differential profit of the coal resources and the means of China's present regulatory coal differential income and researched into the reasons of ineffective regulation of our country's coal differential profit from the perspective of legal theory. Finally, the paper put forward some suggestions to ensure the efficient implementations of the coal industry sequence development and the national income right.
出处
《洛阳理工学院学报(社会科学版)》
2015年第3期52-56,共5页
Journal of Luoyang Institute of Science and Technology:Social Science Edition
关键词
煤炭资源级差收益
资源税
矿业权
differential profit of the coal resources
resources tax
mining rig