资源税从价计征后煤炭企业税收负担变化分析

Analysis on tax burden variation of coal enterprises after taxed on ad valorem of resource tax

选取了33家煤炭上市公司作为研究样本,以资源税税负率作为评价指标,计算对比我国煤炭上市公司在从量与从价两种计征方式下的资源税税负率,研究得到资源税从价计征后煤炭企业的税负水平明显提高,各地区各企业之间的税负水平差距加大。针对研究结论建议为了支持煤炭企业转型发展,各地区可以根据实际情况合理调整资源税税率;完善相关规定,合理地确定洗选煤折算率;建立健全资源税相关信息的披露制度,特别是洗选煤折算率以及相关计算依据。

There were 33 coal listing companies selected as the study samples. Based on the tax burden rate of the resource tax as the evaluation index,under the specific duty and ad valorem taxation methods,the tax burden rate of the resource tax in China coal listing companies was calculated and compared. The study showed that after the ad valorem taxation of the resource tax,the tax burden level of the coal enterprises was obviously increased and the difference of the tax burden levels between each enterprise in each region was increased. According to the study conclusion,in order to support the transformational development of the coal enterprises,based on its actual condition,each region could rationally adjust the tax rate of the resource tax. The related regulations should be improved and the conversion rate of the cleaned coal should be rationally determined. The disclosure system of the related information on the resource tax should be established and improved,especially the conversion rate of the cleaned coal and related calculation basis.