煤炭资源税改革对煤炭行业的影响研究  

Influence of Resource Tax Reform on Coal Industry

作　　者：满影[1] 殷爱贞[1] 

机构地区：[1]中国石油大学(华东)经济管理学院,山东青岛266555

出　　处：《甘肃科学学报》2014年第5期132-136,共5页Journal of Gansu Sciences

基　　金：中央高校基本科研业务费专项资金(14CX06032B);山东省软科学研究计划(2013RKE28004)

摘　　要：煤炭资源税改革在即,在煤炭行业经营每况愈下的环境下,煤炭资源税改革的实施效果直接影响到煤炭行业的未来发展.以煤炭资源税从价计征改革为研究对象,通过对煤炭行业的现状分析,并结合煤炭定价机制和税负转嫁理论,分析煤炭资源税改革对煤炭行业的影响,并提出相关改革建议.The reformed coal resource tax will soon be introduced,which is sure to affect the future development of coal enterprises that have been in ineffective operation.With the AD valorem duty reform of the coal resource tax as the research object and on the basis of the coal pricing mechanism and the theory of the tax shifting,the actual situation of coal enterprises and the effects of the reform on coal enterprises were analyzed and some feasible proposals were formulated.

关 键 词：煤炭资源税 煤炭行业 影响 

分 类 号：F810.42[经济管理—财政学]