税收视角下煤炭产业链高质量发展研究——基于贵州省六盘水市的调查  

A Research on the High-quality Development of the Coal Industry Chain from the Perspective of Taxation--Based on the Survey in Liupanshui City,Guizhou Province

作　　者：国家税务总局六盘水市税务局调研组 夏邦晟 李坤 钱晴岚 马继红 

机构地区：[1]不详

出　　处：《税务研究》2024年第4期64-68,共5页

摘　　要：在我国能源构成中,煤炭仍处于主体地位。税收作为政府宏观调控的重要工具,可对产业链发展的全过程发挥调控作用。六盘水市原煤、洗精煤、焦炭产量均位列贵州省第一,煤炭已然是六盘水市保障能源供应的“压舱石”。但六盘水市煤炭产业链高质量发展也面临着一系列挑战和机遇。国家税务总局六盘水市税务局调研组从税收视角对六盘水市的煤炭产业开展调研,剖析了六盘水市煤炭产业发展现状,找出阻碍六盘水市煤炭产业链发展的问题症结,提出充分发挥税收对产业链发展的引导作用、落实好结构性减税政策、发挥纳税信用等级优势、拓展税收大数据在产业链中的应用等促进煤炭产业链发展的对策建议,以进一步促进煤炭高值化利用、助力区域经济高质量发展。Coal occupies a dominant position in energy composition in China.Taxation,as an important tool for government macroeconomic regulation,can exert regulatory influence throughout the development process of the industry chain.Liupanshui ranks first in Guizhou Province in terms of raw coal,washed coal and coke production,making coal the"ballast stone"for Liupanshui to ensure energy supply.However,the high-quality development of the coal industry chain in Liupanshui is facing a series of challenges and opportunities.The research group from Liupanshui tax service,State Taxation Administration conducts a survey on the coal industry in Liupanshui from the perspective of taxation.By analyzing the status quo and identifying the key issues that hinder the development of the coal industry chain in Liupanshui,the research group gives some suggestions on promoting the development of the coal industry chain,such as giving full play to the guiding role of taxation,implementing structural tax reduction policies effectively,leveraging the advantages of tax credit rating and expanding the application of tax big data in the industry chain,so as to further promote the high-value utilization of coal and support the high-quality development of regional economy.

关 键 词：煤炭产业链 高质量发展 产业集群 税收优惠 

分 类 号：F426.21[经济管理—产业经济] F812.42