提高煤炭资源总回采率的税费征收方式  

Tax and Fees Collection Measure of Enhancing Total Recovery Coefficient of Coal Mining

作　　者：刘新梅[1] 徐润芳[1] 燕方[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《西安交通大学学报（社会科学版）》2008年第2期19-21,26,共4页Journal of Xi'an Jiaotong University：Social Sciences

基　　金：陕西省软科学基金项目(2006KR78)

摘　　要：提高煤炭资源回采率对保护有限的煤炭储量具有重要意义。分析比较了不同税费征收方式对原煤生产企业总回采率以及最大利润总额的影响。结果表明,按储量征收税费的方式可以实现企业在追求利润最大化的同时兼顾总开采量或总回采率的提高。根据研究结论,为了提高煤炭资源总的开采量或总的回采率,政府应允许企业随着总开采量的增加而增加对维简费、安全生产费用、地面塌陷补偿费等各项生产成本的提取;按照核定储量计征税费;准确的估计吨煤的资源税和吨煤的补偿费;在开采前或者在很短的时间内征收计算出来的税费总额。It is significant to improve the recovery coefficient to protect the limited coal reserves. This paper analyzes and compares the effect of total recovery coefficient and total maximal profits of coal mining industry from different collection measures of taxes and fees. The results indicate that the policy based on reserves to impose the fees and taxes is more reasonable than the present policy in that not only can the exploiting amount or the recovery coefficient be improved but the total maximal profits of coal mining industry can be realized as well. From the conclusion, in order to improve the total exploitation amount or the total recovery coefficient, the government should allow enterprise to increase these abstraction of production cost such as keeping simple reproduction fee, security production cost, and ground collapse compensation fee as the increase in the exploitation quantity; count the taxes and fees based on the reserves; accurately estimate thee resource taxes and compensation fees of one ton of coal; and impose the total fees and taxes to be worked out before exploitation or at least in a shorter period after exploitation.

关 键 词：煤炭资源总回采率 煤炭储量 税费征收方式 从量计提 

分 类 号：F407.21[经济管理—产业经济]