煤炭资源税费改革

摘要近年来，随着我国经济的日渐转暖，煤炭资源价格急剧攀升，为追求眼前利益，很多煤炭企业大量开采煤炭资源，且开采过程中采富弃贫，造成煤炭资源浪费严重。煤炭是我国重要的能源矿产之一，对国民经济的发展具有十分重要的作用，是国民经济发展的物质基础，也是可持续发展链条上的重要一环。煤炭资源的迅速衰减，直接关系国民经济发展状况和国家的能源安全。资源税收政策是政府对矿产部门进行干预的一种重要手段。但目前我国煤炭税费体系存在着很多问题，煤炭资源税税额征收标准过低，但税费混乱，名目繁多。为避免我国煤炭资源浪费，提高回采率，促进煤炭企业健康协调的发展，以及为保证我国经济的持续稳定发展，因此，煤炭资源税费体制改革是资源税费改革中的重中之重。本文从对我国矿产资源税的概述入手，阐述了煤炭资源税费改革研究的理论依据，着重论述了我国煤炭企业现行的资源税费制度及其存在的问题。分析并研究国外煤炭资源税费制度，借鉴国外成熟经验，提出了对我国煤炭资源税费体制改革的启示，结合我国实际情况，立足于煤炭资源价值，为实现中国经济结构向节能减排、绿色经济转型的目标，合理给出有效的资源改革建议。关键词：资源税费煤炭资源税矿产资源补偿费资源税改革ABSTRACTInrecentyears,asChina'seconomyhotsup,soaringpricesofcoalresourcesforthepursuitofimmediateprofit,manycompaniesalotofexploitationofcoalresourcesofcoal,andminingtherichexploitationoftheprocessabandoningthepoor,resultinginseriouswasteofcoalresources.CoalisoneofChina'simportantenergyresources,thedevelopmentofthenationaleconomyhasaveryimportantrole,isthematerialbasisfornationaleconomicdevelopment,sustainabledevelopmentisanimportantlinkinthechain.Therapiddecayofcoalresources,directlyrelatedtonationaleconomicdevelopmentandnationalenergysecurity.Governmenttaxpolicyresources,mineralsectorisanimportantmeansofintervention.China'scoaltaxsystembuttherearealotofproblems,thecoalresourcestaxlevyistoolow,buttaxconfusion,undervariousnames.ToavoidthewasteofcoalresourcesinChinatoimprovetherecoveryrate,andpromotehealthyandharmoniousdevelopmentofcoalenterprises,aswellastoensuresustainedandstabledevelopmentofChina'seconomy,therefore,thecoalresourcestaxreformisatoppriorityinresourcetaxreform.Thisarticleonanoverviewofmineralresourcestax,elaboratesthecoalresourcesofthetheoreticalbasisfortaxreform,focusesontheexistingresourcesofcoalenterprisesinChinataxsystemanditsproblems.Analysisandstudyofforeigncoalresourcestaxsystem,matureexperiencefromabroad,raisedtaxesonthereformofChina'scoalresources,inspiration,combinedwiththeactualsituationinChina,basedonthevalueofcoalresourcesfortherealizationofChina'seconomicstructuretoenergysaving,greenThegoalofeconomicrestructuring,rationalreformproposalsaregiventheresourceseffectively.Keywords：ResourcetaxesCoalresourcestaxMineralresourcescompensationResourcetaxreform目录1引言..................................................................................................................................................................11.1选题背景................................................................................................................................................11.2选题意义................................................................................................................................................22国内外研究现状..............................................................................................................................................52.1国外研究现状........................................................................................................................................52.2国内研究现状........................................................................................................................................53矿产资源税费概述..........................................................................................................................................83.1矿产资源税费的概念............................................................................................................................83.2我国矿产资源税费制度的产生及历史沿革........................................................................................83.3开征矿产资源税的作用......................................................................................................................104我国煤炭资源税费改革的理论依据............................................................................................................124.1矿产资源价值理论..............................................................................................................................124.2矿产资源所有权理论..........................................................................................................................124.3西方公共物品理论..............................................................................................................................134.4“库兹涅茨”曲线理论.......................................................................................................................144.5西方经济学完全竞争市场原理..........................................................................................................154.6资源税的经济理论..............................................................................................................................165我国煤炭资源税费改革的现实依据............................................................................................................185.1我国煤炭企业现行资源税费制度......................................................................................................185.1.1资源税.......................................................................................................................................185.1.2矿产资源补偿费...........................................................................................................