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2014年12月1日起实施的煤炭资源税改革对清费立税、减轻企业负担等作用显著。但在改革过程中出现煤炭混合销售征税价格不易确定、涉税数据难以准确掌握以及洗选煤折算率“一刀切”等新问题。本文在对山东省煤炭资源税改革运行情况调研的基础上,提出完善煤炭价格获取机制、关注关联交易、完善洗选煤折算率调整机制、继续清理煤炭规费以及探索实行代征模式等政策管理方面的建议。
Since December 1, 2014, the coal resource tax reform has made a significant contribution to the tax collection of taxes on charges and the reduction of the burden on enterprises. However, during the process of reform, it is not easy to determine the price of coal mixed sales tax, the tax-related data can not be accurately grasped and new issues such as “conversion across the board” and “conversion across the board” are selected. Based on the investigation of the operation of coal resource tax reform in Shandong Province, this paper puts forward some measures to improve the coal price mechanism, pay attention to related party transactions, improve the conversion rate of washing coal, continue to clean up the coal fees and explore the implementation of the model Aspects of the proposal.