煤炭行业转型发展条件下的税费问题与建议

在我国经济结构调整和世界经济低迷的影响下,煤炭经济进入新的调整时期。煤炭需求持续低迷,煤炭价格大幅下降,煤炭库存居高不下,煤炭进口屡创新高,煤炭企业亏损面不断扩大使煤炭行业存在的税负不公,税费设计不合理,税收征管混乱等问题尤为凸显。通过改革相关税费体制,如推进资源税改革,增加增值税抵扣范围等,可促进煤炭行业转型发展。

Tax Issue and Relevant Proposals under Condition of Coal Transformation Development

Under the influences of China economic structure adjustment and the world economic depression, the coal economy is in a new adjustment period. The coal demands are continuously in depression, the coal price is highly reduced, the coal stocks are still in high level and the coal import still made new records. Great deficits of the coal enterprises continuously in- creased caused the tax burden unfair existed in the coal industry. The tax designed in＇ational and taxation contusion and other problems are obvious. The reform of the related tax system, such as the promotion of the resources tax reform, increased deduction scope of VAT and others could promote the transformation development of the coal industry.