可持续发展视野下煤炭企业税收法律制度的改革与完善——以山西煤炭产业为例  

The Reform and Improvement of the Coal Enterprise Tax Legal System in View of Sustainable Development——A case study of Shanxi Coal Industry

作　　者：陈新玲[1] 

机构地区：[1]太原大学管理系,山西太原030032

出　　处：《经济问题》2013年第10期71-74,共4页On Economic Problems

基　　金：山西省法学会规划项目课题"煤炭资源整合法律问题研究"的阶段性研究成果(SXLS(2012)B26)

摘　　要：可持续发展强调经济、环境、资源、人口、社会等相互和谐协调。税收作为政府宏观调控经济的重要手段,对煤炭企业可持续发展战略的实施起着举足轻重的作用。山西煤炭企业经过整合重组改造,产业水平和产业集中度明显提高,但煤炭企业税费负担较重,而我国的税收制度还没有完全体现可持续发展税收理念,没有建构一套可持续发展税收模式。鉴于目前世界经济增长放缓,煤炭需求减少,我国煤炭进口数量增加,煤炭价格大幅下降的状况,政府应抓住有利契机,以可持续发展税收理念全面改革建构煤炭行业生态化的税收法律制度,以此促进经济结构调整,转变经济发展方式,实现创建资源节约型、环境友好型社会的可持续发展目标。Sustainable development emphasizes the harmonious coordination of economy, environment, re- sources, population and society. As an important method of government macro - control on economy, taxation plays an important role on the implementation of the sustainable development strategy of coal enterprises. Through inte- gration, restructuring and transformation, the industry standards and concentration of Shanxi coal enterprises has improved significantly. Nevertheless, coal companies are heavy burdened with taxes and fees. Furthermore, China~ tax system has not fully reflected the concept of sustainable development tax. A model of sustainable tax develop- ment has not been constructed. Given the current slowdown in world economic growth, coal demand reduction, in- crease in the number of China~ Coal imports and sharp fall of coal prices, the government should seize the opportu- nity, comprehensively reform and construct the ecological tax legal system of coal industry so as to promote econom- ic restructuring and change the mode of economic development, reach the goal of sustainable development by crea- ting a resource - saving and environment - friendly society.

关 键 词：可持续发展 资源税 税费结构 生态化 

分 类 号：F812.42[经济管理—财政学]