山西资源税改革效益与现存问题分析——以煤炭企业为例  

Analysis on the benefits and existing problems of Shanxi Resource tax reform——Taking coal companies as an example

作　　者：张华明[1] 元鹏飞 Zhang Huaming;Yuan Pengfei(School of Economices,Shanxi University of Finance and Economics,Taiyuan 030000,China)

机构地区：[1]山西财经大学经济学院,山西太原030000

出　　处：《煤炭经济研究》2020年第10期61-67,共7页Coal Economic Research

摘　　要：重点研究资源税征收方式由从量计征转变为从价计征后,山西省关于资源税征收的改革效益及现存问题。改革效益包括降低企业综合税负、提高征管效率、提高财政收入与公平以及提高资源开发利用效率,并针对山西省税制现存税收范围狭窄、生态治理不足、未有效体现资源禀赋差异以及促进资源转型功能不足等问题,提出提高税率水平、重设税科、扩大征税范围等政策建议。The focus is on the reform benefits and existing problems of resource tax collection in Shanxi Province after the resource tax collection method has been changed from volume-based to ad valorem. Reform benefits include lowering the comprehensive tax burden of enterprises,improving the efficiency of collection and management,improving fiscal revenue and equity,and improving the efficiency of resource development and utilization. In response to the narrow scope of existing taxation in Shanxi’s tax system,inadequate ecological governance,failure to effectively reflect differences in resource endowments,and insufficient functions to promote resource transformation,policy recommendations such as raising the tax rate level,resetting the tax department,and expanding the scope of taxation are proposed.

关 键 词：资源税改革 煤炭企业 从价计征 山西省 

分 类 号：F416.21[经济管理—产业经济]