本文關(guān)鍵詞：煤炭行業(yè)資源稅費(fèi)改革效應(yīng)分析　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：當(dāng)前,經(jīng)濟(jì)社會(huì)的發(fā)展都離不開(kāi)礦產(chǎn)資源的支撐,于是在自然資源日趨緊缺的今天,礦產(chǎn)資源的重要性自然就不言而喻了。而作為我國(guó)重要礦產(chǎn)資源之一的煤炭,它不僅是工業(yè)部門(mén)的主要?jiǎng)恿θ剂?同時(shí)也是居民生活所用的重要能源資源。在20世紀(jì)90年代以前我國(guó)煤炭消費(fèi)就一直處于上升趨勢(shì),占我國(guó)一次性能源消費(fèi)總量的比重在70%以上,煤炭資源已經(jīng)成為我國(guó)國(guó)民經(jīng)濟(jì)發(fā)展的主要推動(dòng)力之一。而且煤炭資源在我國(guó)一次性能源的探明儲(chǔ)量中的比重高達(dá)70%,這決定了我國(guó)的能源結(jié)構(gòu)中以煤炭為主的局面在短期內(nèi)不會(huì)發(fā)生改變。于是促進(jìn)煤炭行業(yè)的穩(wěn)健發(fā)展也就變得尤為重要了,但是當(dāng)前我國(guó)煤炭資源稅費(fèi)制度出現(xiàn)的諸多問(wèn)題在很大程度上制約了煤炭行業(yè)的健康發(fā)展,因此,有必要對(duì)煤炭資源稅費(fèi)制度的改革以及改革之后依然存在的一些問(wèn)題進(jìn)行深入分析,以促使我國(guó)煤炭行業(yè)的高效運(yùn)行和穩(wěn)健發(fā)展。本文首先在現(xiàn)有學(xué)者研究的基礎(chǔ)上,梳理了國(guó)內(nèi)外專家學(xué)者對(duì)于礦產(chǎn)資源稅費(fèi)、煤炭稅費(fèi)的相關(guān)研究成果,為本文的研究提供必要的理論基礎(chǔ)。其次簡(jiǎn)述我國(guó)煤炭資源稅費(fèi)制度的相關(guān)情況,介紹了我國(guó)煤炭資源稅費(fèi)制度的歷史沿革以及現(xiàn)行的煤炭資源稅費(fèi)制度,對(duì)我國(guó)煤炭行業(yè)的發(fā)展現(xiàn)狀進(jìn)行了分析,并指出了我國(guó)煤炭企業(yè)資源稅費(fèi)存在的問(wèn)題,即煤炭企業(yè)增值稅稅負(fù)過(guò)重、煤炭資源稅設(shè)計(jì)不合理、煤炭企業(yè)的相關(guān)收費(fèi)過(guò)多、以費(fèi)擠稅現(xiàn)象嚴(yán)重、煤炭資源補(bǔ)償費(fèi)發(fā)揮效用低等并分析了其形成的原因。又以S煤炭企業(yè)為例,對(duì)此次煤炭資源稅費(fèi)改革的效果進(jìn)行了綜合評(píng)價(jià),其中,具體分析了S企業(yè)在改革前后的稅費(fèi)情況變化,通過(guò)分析我國(guó)煤炭資源稅費(fèi)改革對(duì)S煤炭企業(yè)經(jīng)營(yíng)收益、煤炭銷售、生產(chǎn)成本等方面的影響可以看出此次煤炭行業(yè)資源稅費(fèi)的改革成效以及存在的問(wèn)題。最后對(duì)煤炭資源稅費(fèi)的改革方案進(jìn)行了研究,并針對(duì)煤炭資源稅費(fèi)制度的改革以及煤炭企業(yè)應(yīng)對(duì)資源稅費(fèi)改革提出了具體意見(jiàn)以及政策建議,如調(diào)整煤炭資源稅的計(jì)征方法、清費(fèi)立稅、提高資源稅負(fù)水平、建立煤炭資源耗竭補(bǔ)償機(jī)制、優(yōu)化煤炭企業(yè)的核算模式、完善煤炭企業(yè)稅收優(yōu)惠政策體系等以促進(jìn)環(huán)境和社會(huì)的協(xié)調(diào)發(fā)展。
[Abstract]:At present, the development of economy and society all cannot do without the support of mineral resources, and natural resources is increasingly scarce today, the importance of natural mineral resources is self-evident. As one of the important mineral resources of coal, it is not only the main power fuel industry, the important energy resources but also the residents living with in 1990s China's coal consumption has been in a rising trend, accounting for China's total primary energy consumption in the proportion of 70%, coal resources has become one of the main driving force of China's national economic development. And the proportion of coal resources in primary energy in China's proven reserves of up to 70%, which determines the our coal based energy structure in China in the short term will not change. So to promote the healthy development of the coal industry has become more and more important, but when Many problems before the coal resources tax system in our country appears to restrict the healthy development of the coal industry, to a great extent, therefore, it is necessary to conduct in-depth analysis of some problems still exist after the reform of the coal resource tax system and reform, to promote efficient operation of China's coal industry and steady development. Based on the the existing studies, reviews the domestic and foreign experts on mineral resources tax, the relevant research results of coal tax, to provide the necessary theoretical basis for this study. The second situation of China's coal resources tax fee system, introduces the history of coal resources tax system in our country and the existing coal resources tax system, the development status of China's coal industry is analyzed, and pointed out the existing resource tax of coal enterprises in our country, the coal enterprise value added The tax burden is too heavy, the coal resource tax unreasonable design related charges of coal enterprises too much, to squeeze tax charges are serious, compensation for coal resources play in low effectiveness and analyzes the reasons. In S coal enterprises as an example, a comprehensive evaluation of the coal resources tax reform effect of the a detailed analysis of S enterprises in the tax changes before and after the reform, through the analysis of the coal resource tax reform in China for S coal enterprises operating income, coal sales, affecting the production cost can be seen the effect of the reform of the coal industry resource tax and existing problems. Finally, a reform scheme of coal resources tax is studied. And put forward some opinions and suggestions for the reform of the coal resource tax system and coal enterprises to deal with the resource tax reform, such as the method of adjusting the coal resource tax levy, Clean up fees, improve the resource tax burden level, establish the compensation mechanism of coal resources, optimize coal enterprise accounting mode, improve the system of preferential tax policies for coal enterprises to promote the coordinated development of environment and society.

【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42;F426.21;F406.7

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