煤炭资源税改革若干问题与对策建议——以山西为例  

Some Problems and Countermeasures of Coal Resource Tax Reform——Taking Shanxi Province as an example

作　　者：刘晓明[1,2] Liu Xiaoming(School of Finance and Public Economics, Shanxi University of Finance and Economics, Taiyuan 030006, China;Institute oj Economics,Slianxi Provincial Acadeni y of Social Sciences (Shanxi Provincial Governnient Development Research Center), Taiyuan 030032, China)

机构地区：[1]山西财经大学财政与公共经济学院,山西太原030006 [2]山西省社会科学院(山西省政府发展研究中心)经济研究所,山西太原030032

出　　处：《煤炭经济研究》2019年第4期60-65,共6页Coal Economic Research

基　　金：国家社科基金一般项目(16BJY051)

摘　　要：资源税从价计征改革后,已经成为诸多资源型地区税收的重要来源。以煤炭大省山西为例,论述了资源税改革的总体情况和取得的效果,探讨煤炭资源税改革后税率设计、税负公平、功能作用等方面存在的实际问题,并提出了相关对策建议,包括改进税率设置方式、强化煤炭资源税与煤炭行业增值税的协调配合、重新设立煤炭可持续发展方面的专项基金、确定环境治理成本。After the resource tax levy is reformed,it has become an important source of taxation for many resource-based regions. Taking Shanxi Province,a major coal province,as an example,the overall situation of resource tax reform and the effects achieved were expounded,the practical problems in tax rate design,tax burden fairness and functional role after the reform of coal resource tax were discussed, and relevant countermeasures and suggestions were proposed. Including improving the tax rate setting method,strengthening the coordination of coal resource tax and coal industry value-added tax,re-establishing special funds for sustainable development of coal,and determining environmental governance costs.

关 键 词：煤炭资源税 从价定率 税制改革 煤炭可持续发展基金 山西省 

分 类 号：F812.42[经济管理—财政学]