中国煤炭行业税费负担研究

Study on tax fee burden of China coal industry

论述了煤炭作为我国重要的基础能源,对促进社会经济发展、保障能源安全所具有的举足轻重的作用,分析了煤炭行业为国家财政做出的巨大贡献。本研究比较了煤炭行业与全社会所有39个行业的税金贡献与利润分配,煤炭行业税金贡献一直大大高于获得的利润分配。通过对大量煤炭企业的实地调研和文献梳理,认为需要进一步改善增值税税收结构、梳理增值税范围,完善营改增后续配套税改,继续深入持续地调查、研究、反馈煤炭企业税费负担问题,帮助煤炭企业切实减负,从而实现我国煤炭行业的可持续发展。

The paper explained that the coal as the important basic energy of China would play a decisive role to promote the social and economic development and to protect energy safety. The paper analyzed the great contribution of the coal to the national finance. The study had a comparison of the taxes contribution and the profit distribution between the coal industry and the whole 39 industries in the society and the taxes contribution of the coal industry would always be higher than the obtained profit distribution. With the site investigation and the document review in great number of the coal enterprises,the paper held that the tax structure of the value added tax should further improved,the value added tax scope should be reviewed and the follow-up matched tax reform should be improved after the business tax replaced by the value-added tax. The tax burdened problems of the coal enterprise should be continuously investigated,studied and fed back in order to assist the coal enterprises really to reduce the tax and thus to realize the sustainable development of China coal industry.