煤炭资源税改革效应分析

Analysis on effect of coal resource tax reform

我国煤炭资源税改革已经实施1年多时间,资源税改革是否达到了预期目标,体现资源税有偿使用、级差、增加地方税收,通过"清费立税"是否减轻了企业的负担呢?对比分析了资源税征收政策改革前后差别,并选取大同煤业为煤炭企业代表,山西、内蒙古等省(区)为地方政府代表作为研究对象,研究了资源税改革对煤炭企业、政府的影响。研究结果表明,资源税改革后,企业缴纳资源税大幅上升,但因取消了部分费用,总体上看税费总额下降;资源税改革大幅增加了地方财政收入;从价计征方式能够在一定程度上改善煤炭企业浪费资源的问题。并提出了完善资源税征收政策的相关建议。

The reform of the coal resource tax in China had implemented over one year. The reform of the resource tax had reached the estimated target or not and the resource tax showed the compensable utilization, graduation and increased local tax. With ＂the fees in order and the tax set up＂ would reduce the load of the enterprise or not？ A comparison analysis was conducted on the differences before and after the resource tax policy reform. Based on Datong Coal Industry Company Lim- ited as a representative of the coal enterprises and Shanxi Province and Inner Mongolia Autonomous Region and other prov- ince （region） to be the representative of the local Government as the study object, the paper studied the resource tax reform af- fected to the coal enterprises and Government. The study results showed that after the resource tax reform conducted, the re- source tax paid by the enterprises was highly increased. And due to the partical fees were canceled, the total tax was reduced generally. The local financial revenue was highly increased after the resource tax reform conducted. The AD valorem duty meth- od could improve the resource waste problems of the coal enterprises in a certain degree. The paper provided the related pro- posals to improve the levied policy of the resource tax.