本文選題：資源稅 + 從價計(jì)征　； 參考：《煤炭經(jīng)濟(jì)研究》2017年02期

【摘要】：選取了33家煤炭上市公司作為研究樣本,以資源稅稅負(fù)率作為評價指標(biāo),計(jì)算對比我國煤炭上市公司在從量與從價兩種計(jì)征方式下的資源稅稅負(fù)率,研究得到資源稅從價計(jì)征后煤炭企業(yè)的稅負(fù)水平明顯提高,各地區(qū)各企業(yè)之間的稅負(fù)水平差距加大。針對研究結(jié)論建議為了支持煤炭企業(yè)轉(zhuǎn)型發(fā)展,各地區(qū)可以根據(jù)實(shí)際情況合理調(diào)整資源稅稅率;完善相關(guān)規(guī)定,合理地確定洗選煤折算率;建立健全資源稅相關(guān)信息的披露制度,特別是洗選煤折算率以及相關(guān)計(jì)算依據(jù)。
[Abstract]:In this paper, 33 coal listed companies are selected as the research samples, and the resource tax burden rate is taken as the evaluation index to calculate and compare the resource tax burden rate of the coal listed companies in China under the two methods of ad valorem and ad valorem.It is found that the level of tax burden of coal enterprises is obviously improved and the gap of tax burden between enterprises in different regions is enlarged after resource tax is calculated on the basis of valorem.In view of the conclusion of the study, in order to support the transformation and development of coal enterprises, all regions can reasonably adjust the tax rate of resources tax according to the actual situation, perfect the relevant regulations, and reasonably determine the conversion rate of coal washing.To establish and perfect the disclosure system of resource tax information, especially the conversion rate of washing coal and the relevant calculation basis.
【作者單位】： 西安科技大學(xué);
【基金】：陜西省哲學(xué)社會科學(xué)重點(diǎn)研究基地資助項(xiàng)目(13JZ030)
【分類號】：F426.21;F406.7;F812.42

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 黃蕙;資源稅應(yīng)發(fā)揮利益調(diào)節(jié)器作用[J];w攣胖蕓，

本文編號：1733529