摘要
税收政策变化,增值税转型,造成了煤炭增值税价格转移受到市场制约。煤炭资源税征收标准的提高、煤炭资源探矿权、采矿权有偿取得和转让制度的实施,矿山地质环境保证金制度的影响,土地使用税征收标准提高,使煤炭企业成本增加。以后煤炭企业税收政策调整的重点和措施应是:维持原有煤炭企业13%的增值率,改革煤炭资源税和矿产资源补偿费并存之状况,清理和规范煤炭企业的有偿收费项目,为煤炭企业提供税收优惠。
The paper mainly discusses the reasons behind the increase of coal enterprise cost lie in the fact that:the increase of collection standard of coal resource tax,the implementation of the compensation for acquiring and transfer system relating to the exploration rights and mining rights of coal resources,the in uence of margin system of mine geological environment,the increase of collection standard of land-use tax.In response to this,the paper proposes that the key points and measures for adjusting the tax policy of coal enterprises should be:maintaining 13% value-added rate of the previous coal enterprises,reforming the coexistence of coal resources tax and mineral resources compensation,cleaning up and rationalizing charges with compensation of coal enterprises,and providing tax incentives for the coal enterprises.
出处
《中国国土资源经济》
2010年第6期39-41,45,共4页
Natural Resource Economics of China
关键词
税收政策
变化
煤炭企业
影响
tax policy
change
coal enterprise
in uence
