本文選題：稅制改革　切入點(diǎn)：煤炭　出處：《地方財(cái)政研究》2014年10期 　論文類型：期刊論文

【摘要】：在國(guó)外,礦藏所有者(一般是國(guó)家)并不開(kāi)采礦產(chǎn)資源,而是交由他人開(kāi)采。作為交換,礦藏所有者獲取權(quán)利金作為補(bǔ)償。煤炭權(quán)利金一般按照銷售收入從價(jià)計(jì)征。我國(guó)涉煤企業(yè)的稅費(fèi)種類多,涵蓋環(huán)節(jié)廣;征收管理部門多,涉及中央和地方;計(jì)提標(biāo)準(zhǔn)不一,存在區(qū)域差異。近年來(lái),我國(guó)資源稅改革逐步推進(jìn),但地方稅費(fèi)擠占資源稅調(diào)整空間。因此,煤炭資源稅"從價(jià)計(jì)征"改革,必須在統(tǒng)籌稅費(fèi)關(guān)系基礎(chǔ)上,明確資源稅以原煤為計(jì)征對(duì)象,依據(jù)公開(kāi)交易市場(chǎng)價(jià)格核定銷售收入,并根據(jù)煤種實(shí)現(xiàn)差別化稅率,制定稅率優(yōu)惠及減免措施。
[Abstract]:In foreign countries, mineral owners (usually the state) do not exploit mineral resources, but leave them to be mined by others in exchange, Coal royalties are generally calculated according to the value of sales income. There are many types of taxes and fees for coal enterprises in China, covering a wide range of links; many administrative departments are collected, involving the central and local authorities; and the standards of calculation and collection vary. There are regional differences. In recent years, the reform of resource tax in our country has been pushed forward step by step, but local taxes and fees have taken up the adjustment space of resource tax. Therefore, the reform of coal resource tax "levying by ad valorem" must be based on the overall tax-fee relationship. It is clear that the resource tax is based on the raw coal as the object of collection, the sales income is approved according to the open market price, and the preferential tax rate and the relief measures are formulated according to the differential tax rate of coal.
【作者單位】： 中國(guó)地質(zhì)大學(xué);
【分類號(hào)】：F416.21;F811.4

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