煤炭资源税费改革对煤炭企业税费负担影响研究

A Study on the Influence of Reform of Resource Taxes and Fees on Coal Enterprises

资源税费作为将企业外部成本内部化的手段之一,是我国财政收入的重要组成。针对我国煤炭企业生存空间受限、税费负担沉重情况,2014年12月开始实施煤炭资源税费改革方案,对煤炭税费进行结构性调整,提高资源税地位。本文通过研究我国煤炭企业实际资源税费负担发现,本次资源税费改革使煤炭资源的经济地位得到提升,煤炭企业资源税费水平有所提高,并且地方差异显著。基于以上发现,本文认为应适当放宽部分地区政策限制,合理设定资源税折算系数,加大"清费"力度,及早释放税费政策红利,为我国煤炭企业发展、产业升级提供政策支撑。

Levying resource tax and fees is one way for internalization of enterprises＇ external costs.And resource tax and fees are important components of government revenues.To solve the problem of coal enterprises＇ limited living space and heavy tax burden, a coal taxation reform aiming to adjust the structure of resource tax and fees, as well as improve the level of resource tax was established on December, 2014.Studying on coal enterprises＇ actual resource tax and fees burden, this paper finds that the reform has improved the economic status of coal resource tax, increased the level of coal enterprises＇ resource tax and fees, and led to obvious regional differences. According to these findings, this paper argues that in order to offer policy support to the development of coal enterprises and upgrading of coal industry, the government should ease policy limitations in some regions, set proper converted coefficient of resource tax, make effortto remove unnecessary fees in coal industry, and release the policy dividends timely.