本文選題：煤炭資源稅　切入點(diǎn)：從價(jià)計(jì)征　出處：《財(cái)會(huì)月刊》2015年05期

【摘要】：煤炭市場(chǎng)低迷的現(xiàn)狀、節(jié)能減排的要求以及地方政府的財(cái)政壓力等多種因素推動(dòng)了煤炭資源稅從價(jià)計(jì)征改革方案的出臺(tái)。本文通過(guò)建立加入稅負(fù)因素的狀態(tài)空間模型,分析、預(yù)測(cè)資源稅從價(jià)計(jì)征對(duì)煤炭市場(chǎng)供求和均衡價(jià)格的影響,進(jìn)而分析了從價(jià)計(jì)征對(duì)宏觀經(jīng)濟(jì)有利有弊的雙向影響。研究結(jié)果表明:煤炭資源稅從價(jià)計(jì)征會(huì)推高煤炭市場(chǎng)的均衡價(jià)格,同時(shí)也能促進(jìn)節(jié)能減排及推動(dòng)煤炭行業(yè)生產(chǎn)方式的改革,增強(qiáng)煤炭行業(yè)的競(jìng)爭(zhēng)力。最后本文針對(duì)從價(jià)計(jì)征的不利影響提出了一系列政策建議。
[Abstract]:The present situation of coal market depression, the requirements of energy saving and emission reduction, and the financial pressure of local governments have promoted the introduction of the reform scheme of the ad valorem taxation of coal resources tax. The influence of resource tax on the supply and demand and equilibrium price of coal market is forecasted. The results show that the ad valorem levy of coal resources tax will push up the equilibrium price of coal market. At the same time, it can also promote energy saving and emission reduction, promote the reform of coal industry production mode, and enhance the competitiveness of coal industry. Finally, this paper puts forward a series of policy recommendations on the adverse effects of ad valorem levy.
【作者單位】： 中國(guó)礦業(yè)大學(xué)管理學(xué)院;
【基金】：江蘇省哲學(xué)社會(huì)科學(xué)規(guī)劃項(xiàng)目“低碳經(jīng)濟(jì)下江蘇工業(yè)行業(yè)與碳減排協(xié)調(diào)發(fā)展研究”(編號(hào):14EYC009)
【分類號(hào)】：F426.21;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前6條

1 楊彤;聶銳;劉s，

本文編號(hào)：1691188