新税改政策对山西省煤炭企业的影响研究

Research on the Impact of New Tax Reform Policy on Coal Enterprises in Shanxi Province

煤炭企业为经济发展和政府财政作出重要贡献的同时,税费负担重一直是不争的事实。本文阐述了煤炭资源税、“营改增”、增值税等税费改革情况,分析了税费改革后出现的问题,针对这些问题提出了合理化建议,以期达到真正有效降低煤炭企业的税费负担,促进企业持续发展的目的。

While coal enterprises have made important contributions to economic development and government finance,the heavy burden of taxes and fees has always been an indisputable fact.This paper summarizes the tax reform of these tax,analyzes the problems after the reform of tax and fee,and puts forward reasonable suggestions for these problems,in order to effectively reduce the tax burden of coal enterprises and promote the sustainable development of enterprises.