对我国煤炭资源税费体制改革的新构想  

On the System Reform of Coal Resource Taxes and Fees in China

作　　者：李英伟[1,2] 

机构地区：[1]东北财经大学财政税务学院,辽宁大连116023 [2]泉州经贸职业技术学院,福建泉州362000

出　　处：《税务与经济》2013年第2期96-101,共6页Taxation and Economy

摘　　要：当前我国煤炭资源税费制度存在着税费关系界定不清晰、相关税费体系不合理、收费改革进展缓慢、普适性税费负担重、特有税费负担偏轻等问题,没能体现资源本身的全部价值。必须通过重新梳理煤炭资源税费关系,使资源税费承担起一般资源税和级差资源税的重任,以及开征环境税来完善。Now the relation between taxes and fees is not clearly defined , and the system of relevant taxes and fees is unreasonable, and the reform of charges is slow , and the burden of general taxes and fees is heavy, and the burden of unique taxes and fees is light in coal resource taxes and fees in China, so not all the value of the resource itself is reflected. In order to perfect the system, we must comb the relationship of coal resource taxes and fees again, make resource taxes and fees assume the responsibility of general resource taxes and differential resource taxes, and levy environment taxes.

关 键 词：煤炭资源税费 天然生产资料 环境税 

分 类 号：F810.42[经济管理—财政学]