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煤炭企业税制改革探析
引用本文:徐从瑞. 煤炭企业税制改革探析[J]. 煤炭经济研究, 2012, 0(5): 79-83
作者姓名:徐从瑞
作者单位:国投新集能源股份有限公司
摘    要:以煤炭企业及其税费的现状和存在的主要问题为线索,探析相关问题的解决方案,以期对我国税费改革的进一步深化提供参考,促进我国煤炭工业的健康可持续发展。

关 键 词:税费改革  增值税  煤炭企业

Analysis on Tax Reform of Coal Enterprises
XU Cong-rui. Analysis on Tax Reform of Coal Enterprises[J]. Coal Economic Research, 2012, 0(5): 79-83
Authors:XU Cong-rui
Affiliation:XU Cong-rui(Guotou Xinji Energy Company Ltd.,Huainan 232001,China)
Abstract:Base on the present status and the existed main problems of the coal enterprise and the taxes as a clue,the resolutions of the related problems were discussed and analyzed and could provide the references to the further reform of the taxes in China and to promote the health and sustainable development of China coal industry.
Keywords:tax and fee reform  value-added tax  coal enterprise
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