增值税改革对煤炭采掘业税负的影响

The impact of VAT reform on the tax burden of coal mining industry

新一轮减税降费改革从整体上降低了企业的税费负担,但是不同行业的减负程度则不同。从理论上分析了税率下调和扩大抵扣范围两种增值税政策对企业实际税负的不同影响,将煤炭采掘业的增值税税负与其他行业的增值税税负进行了对比,发现增值税改革对煤炭采掘业的税负影响甚微,煤炭采掘业税负依然远远超过一般制造业税负。为了保证煤炭采掘业的税负与一般制造业持平,建议将资源成本、环境成本和利息费用纳入增值税抵扣范围。

The new round of tax reduction and fee reduction reform has reduced the tax burden of enterprises as a whole,but the degree of burden reduction in different industries is different.The different impacts of the two tax policies of tax reduction and expansion deduction on the actual tax burden of enterprises were analyzed,and the value-added tax burden of coal mining industry was compared with the VAT burden of other industries.It is found that the VAT reform has little effect on the tax burden of coal mining industry,and the tax burden of the coal mining industry still far exceeds the general manufacturing tax burden.In order to ensure that the tax burden of the coal mining industry is the same as that of the general manufacturing industry,it is recommended that the resource cost,environmental cost and interest expense be included in the VAT deduction.