激励资源开采业节能减排的资源税政策研究——以我国煤炭行业为例  

Resources Tax Policy Proposals in Promoting Energy Saving and Emission Reduction of the Coal Enterprises

作　　者：郭振宇[1] 魏晓平[1] 赵德芳[2] 

机构地区：[1]中国矿业大学管理学院,江苏徐州221116 [2]徐州市地方税务局,江苏徐州221005

出　　处：《经济问题》2014年第11期63-69,共7页On Economic Problems

基　　金：国家社科基金重大项目"我国矿产资源跨期优化配置机制研究"(11&ZD163);江苏省高校国际能源政策研究中心;江苏省教育厅社科项目"环境约束下矿产资源跨期最优开采及规制策略研究"(2013SJD790060);中央高校基本科研基金项目(2013XK01;JJ120633;JJ120634;2008W07)

摘　　要：煤炭是我国的基础能源和重要原料,在开采环节提高煤炭开采效率、有效回收地下呆滞资源、降低煤炭生产排放水平是我国能源经济健康持续发展的关键,也是能源税收政策调控的重点。从煤炭企业节能减排实践与资源税政策的矛盾出发,列示了促进煤炭企业节能减排和生态保护的资源税调控政策理论依据、政策依据及经验依据,设计了促进煤炭企业节能减排的资源税政策方案,期望对即将开展的煤炭资源税改革提供理论依据。Coal is basic energy and important material of China. It is the essential of health and sustainable de- velopment of China economy and energy tax policy, that how to raise the coal mining efficiency, to recover sluggish resources and to reduce emission level. This thesis stated the antinomies between practice of coal enterprises and resource tax policies, analyzed the academic foundation, policy foundation and experiential foundation of resource tax regulation policy, schemed out resource tax policy which proposals in promoting energy saving and emission re- duction. These theoretic foundations will be highly appreciated in the coal resource tax reform which is going to happen and spread nationwide ultimately.

关 键 词：资源税 煤炭企业 节能减排 

分 类 号：F810.424[经济管理—财政学]