CAJ | 학술논문

根据西北少数民族地区2003—2012年规模以上煤炭开采企业的相关数据，采用使用者成本法计算了煤炭资源使用者成本的上下限，并与企业实际缴纳的资源税费进行比较，以检验西北少数民族地区煤炭企业是否补偿资源耗减成本。结果表明，西北少数民族地区规模以上煤炭企业上缴的煤炭资源相关税费不足以补偿煤炭资源损耗价值；煤炭资源价值净损耗量的变化与规模以上煤炭企业销售收入有关，二者的变化趋势大致相同。
근거서북소수민족지구2003—2012년규모이상매탄개채기업적상관수거，채용사용자성본법계산료매탄자원사용자성본적상하한，병여기업실제격납적자원세비진행비교，이검험서북소수민족지구매탄기업시부보상자원모감성본。결과표명，서북소수민족지구규모이상매탄기업상격적매탄자원상관세비불족이보상매탄자원손모개치；매탄자원개치정손모량적변화여규모이상매탄기업소수수입유관，이자적변화추세대치상동。
Based on the relevant data of large-scale coal mining enterprises from 2003 to 2012 in China’s northwest ethnic minority areas and by means of using the cost approach, this paper calculated the upper and lower bounds of coal resource cost and compared the cost with resources taxes and fees actually paid by enterprises in order to verify whether the taxes and fees can offset resource depletion cost. The result indicated that the relevant taxes and fees paid by large-scale coal enterprises in these areas are not enough to offset the coal resource depletion value, the net depletion change of coal resource value is correlated to the sale revenue of large-scale coal enterprises, and their variation trends are similar.