山西省煤炭资源税计征体系的完善

近年来,随着煤炭价格不断上涨,煤炭资源税从量征收的弊端不断显现,我省作为重要能源基地受到的影响更为明显,煤炭行业资源税计征体系亟待完善。现阶段我省推行煤炭行业资源税从价征收会产生一些益处,但同时也会带来一些问题,所以不能依靠单一的政策或行业,要制定从价从量、结合计征的政策,推进行业整合、节约资源,促进企业煤电一体、降低成本,从而建立起完善科学的资源税计征体系。

Shanxi Province's Coal Resources Tax Collection System Is in Need of Improvement

With the rise in coal prices,the drawbacks of imposing specific duties on coal resources have appeared,and this has seriously affected the economy of the province.So the coal resources tax collection system in force has to be improved.In this stage,the ad valorem coal resources duties have both advantages and disadvantages.This means that we should not depend on a single policy or trade.It is,therefore,necessary to set up a perfect and scientific resources tax collection system integrating ad valorem duties...