我国煤炭税费制度的现状、问题及对策建议  

Current Situation, Problems and Suggestions of Coal Taxes and Charging System in China

作　　者：司坡森[1] 

机构地区：[1]煤炭信息研究院,北京100029

出　　处：《中国能源》2009年第7期26-30,共5页Energy of China

摘　　要：本文研究了当前我国煤炭税费制度的现状,存在问题,以及改革和健全完善我国煤炭税费制度的必要性、紧迫性;以科学发展观为指导,提出改革和健全完善我国煤炭税费制度的对策建议。The paper studies the current situation, problems of the system of coal taxes and charges in China, and the necessity and urgency for reforming and perfecting these systems. And then suggestions are put forward for reforming and perfecting the system of coal taxes and charges, with the guidance of Scientific Outlook on Development.

关 键 词：煤炭 税费制度 现状 问题 对策建议 

分 类 号：F426.21[经济管理—产业经济] F812.42