能源革命背景下我国煤炭税费制度改革研究

当前,政府积极推动能源革命以改善能源结构和利用效率,在明确煤炭仍为我国主体能源的同时,也在煤炭总量控制、环境保护、煤炭清洁高效利用等方面提出新的要求。煤炭税费政策作为能源管理体制的重要部分,将在能源革命中发挥重要的引导作用。通过梳理我国煤炭税费制度发展历程和煤炭税费现状,并进行我国煤炭行业税费水平与煤炭产业经济发展关系的实证研究,以探讨我国煤炭税费的改革方向。

Study on Reform of China Coal Tax System under Background of Energy Revolution

At present, the Government is actively promoting an energy revolution to improve the energy structure and utiliza- tion efficiency. When coal is still defined as the primary energy in China, new requirements were provided on the total coal quantity, environment protection, coal clean and high efficient utilization and others. A coal tax policy is an important part of the energy management system and would play important guide role in the energy revolution. With a preparation on the devel- opment course of the China coal tax system and the coal tax status, the paper had an empirical study on the relationship be- tween China coal industry tax level and the coal industry economic development in order to discuss the reform orientation of China coal tax.