CAJ | 학술논문

阐述了我国煤炭资源税费的现状,分析了我国目前煤炭税费体制中存在增值税税负过重、税费重复征收、征收比率和征收方式不合理的问题,提出了煤炭税费体制改革的政策建议,即强化资源税服务于可持续发展的政策目标,将煤炭增值税改革作为重点,制定企业所得税优惠政策,从而保障煤炭企业的健康稳定发展,提高煤炭企业的市场竞争力。
천술료아국매탄자원세비적현상,분석료아국목전매탄세비체제중존재증치세세부과중、세비중복정수、정수비솔화정수방식불합리적문제,제출료매탄세비체제개혁적정책건의,즉강화자원세복무우가지속발전적정책목표,장매탄증치세개혁작위중점,제정기업소득세우혜정책,종이보장매탄기업적건강은정발전,제고매탄기업적시장경쟁력。
This paper describes the current status of China＇s tax and fee on coal resources,analyzes the problems of heavy value added tax burden,repeated tax collection,irrational tax ratio and tax collecting methods in the present taxing of coal,and finally comes up with the suggestions about the reform of the coal tax system,i.e.to strengthen the idea that taxing on resource should serve the goal of sustainable development,taking coal value-added tax as the stress of reform,and formulating a preferential policy for enterprise income tax.These steps are to be taken to maintain the healthy and stable development of coal enterprises and improve their market competitively.