煤炭行业税收负担的测算及行业发展研究

煤炭行业税收负担对于行业发展具有重要影响.通过测算,煤炭行业的税收结构中增值税等间接税占比较高,而企业所得税占比相对低.在对煤炭行业税收负担进行测算并将营业税改征增值税前后的增值税税负和总税负进行对比后发现,营业税改征增值税确实在一定程度上减轻了煤炭行业的税收负担,但是随着资源税的从价计征和环境保护税的开征,行业税负又出现了一定程度的攀升.在分析的基础上提出促进煤炭行业发展的政策建议.

Research on the Calculation of Tax Burden of Coal Industry and the Industry Development

Through calculations, indirect taxes such as value-added tax in the tax structure of the coal industry account for a relatively high proportion, while the proportion of corporate income tax is relatively low. After comparing the VAT burden with the total tax burden before and after the business tax was changed to VAT, it is found that the VAT reform has indeed reduced the tax burden of the industry to a certain extent. However, with the ad valorem calculation of resource tax and the introduction of environmental protection tax, the industry tax burden has risen to a certain extent. On the basis of the above analysis, the paper puts forward policy suggestions to promote the development of coal industry.