煤炭资源税改革探析  

Analysis on Coal Resources Tax Reform

作　　者：张玉龙[1] 

机构地区：[1]淮南矿业集团,安徽淮南232001

出　　处：《煤炭经济研究》2012年第6期12-14,26,共4页Coal Economic Research

摘　　要：以煤炭市场走势和行业生存状况为线索,以淮南矿业集团为例,深度分析煤炭企业在煤层赋存条件、开采成本、社会责任、税费负担等方面存在的问题和突出的矛盾,以期对煤炭资源税从价计征改革提供决策参考,促进煤炭企业健康可持续发展。According to the coal market tendency and industrial survival conditions as the clue, taking Huainan Coal Mining Group as the example, the paper had a deep analysis on the seam deposit conditions, mining cost, social responsibility, Tax fee burden and other existed problems as well as the prominent contradictions in order to provide the decision references to the ad valorem reform of resources tax and to promote the health and sustainable development of the coal enterprises.

关 键 词：税费改革 资源税从价计征 煤炭企业 

分 类 号：F812.42[经济管理—财政学]