摘要
以煤炭企业及其税费的现状和存在的主要问题为线索,探析相关问题的解决方案,以期对我国税费改革的进一步深化提供参考,促进我国煤炭工业的健康可持续发展。
Base on the present status and the existed main problems of the coal enterprise and the taxes as a clue,the resolutions of the related problems were discussed and analyzed and could provide the references to the further reform of the taxes in China and to promote the health and sustainable development of China coal industry.
出处
《煤炭经济研究》
2012年第5期79-83,共5页
Coal Economic Research
关键词
税费改革
增值税
煤炭企业
tax and fee reform
value-added tax
coal enterprise
