煤炭资源税从价计征对煤炭行业影响分析  

Analysis on Ad Valorem Taxation of Coal Resource Tax Affected to Coal Industry

作　　者：辛洪波[1] 

机构地区：[1]中国人民大学公共管理学院,北京100872

出　　处：《煤炭经济研究》2013年第8期11-14,共4页Coal Economic Research

基　　金：中国人民大学研究生科学研究基金资助项目(92326052)

摘　　要："十二五"期间,煤炭资源税从价计征已势在必行。煤炭资源税从价计征会对煤炭企业的盈利能力产生显著影响。短期来看,煤炭企业难以承担煤炭资源税增加产生的成本压力;长期来看,在煤炭供需缺口的驱动下,煤炭行业的整体盈利能力和成本转嫁能力都会比较强,具有承担煤炭资源税负适度上涨的空间。提出我国煤炭资源税从价计征改革的相关建议。During the ＂National 12th Five Year Planning＂ period, it is imperative to have the Ad valorem taxation of coal resource tax. The Ad va- lorem taxation of coal resource tax would have remarkable influences to the gain capacity of the coal enterprises. From a view of a short term, the coal enterprise would he hard to bear the cost pressure from the coal resource tax increased. From a view of a long term, under the driving of the coal sup- ply and demand insufficiency, the integrated gain capacity and the cost transfer capacity of the coal enterprises would be high and a proper increased space of the coal resource tax could be born. The political proposals on the Ad valorem taxation reform of the coal resource tax in China were provided.

关 键 词：煤炭资源税 从价计征 煤炭行业 

分 类 号：F426.21[经济管理—产业经济]