煤炭资源税费改革对山西省煤炭企业税费负担影响探析

Analysis on the Impact of Coal Resource Tax Reform on the Tax Burden of Coal Enterprises in Shanxi Province

新一轮煤炭资源税费改革将资源税的计征方式由从量定额改为从价定率,同时清费立税,自2014年12月1日起,在全国范围内实施。目的是对煤炭税费进行结构性调整,提高资源税地位,降低企业税费负担。实施改革之前,学者对煤炭企业资源税费负担研究根据一定理论进行测算,缺乏真实数据支持。选取我国煤炭大省山西省内煤炭企业为例,根据真实数据对企业改革后的煤炭资源税费负担进行研究,发现本次资源税费改革后使煤炭资源税地位得到提升,相关涉煤收费有所减轻,企业煤炭资源税费负担减轻。最后对煤炭企业在现行政策下,为煤炭企业资源税费负担的减轻及配合现有税收政策的实施提出一些参考性建议:延长产品生产线争取资源税折扣;提高回采率利用资源税减征政策;加强会计核算;避免资源税多计。

The new round of coal resources tax reform will be the resource tax levy from the amount of fixed amount to ad valorem rate, while the clean up tax, since December 1, 2014, implemented nationwide. The purpose of structural adjustment of coal taxes and fees to improve the status of resource tax, reduce the burden of corporate tax. Before the implementation of the reform, scholars on coal enterprises resource tax burden research based on a certain theory to calculate, the lack of real data support. This paper chooses coal enterprises in Shanxi province as an example, and studies the coal resources tax burden after the reform of enterprises according to the real data. It is found that the status of coal resources tax has been improved after the reform of resource tax and fee. Have been reduced, corporate coal tax burden to reduce. Finally, the coal enterprises in the current policy, for the coal enterprises to reduce the burden of tax resources and with the implementation of the existing tax policy put forward some reference suggestions are： to extend the product line for resource tax discount; improve the utilization rate of resources to reduce tax Levy policy; strengthen accounting; avoid resource tax.