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从中观层面对煤炭企业税费负担情况进行了分析,指出,当前煤炭企业税费负担过重,应着力减轻煤炭企业税费负担,取消不合理收费;同时应推进煤炭增值税扩围改革,取消进口煤炭增值税退税政策。认为,在当前煤炭经济形势下,应出台煤炭资源税改革措施,充分发挥改革正能量,抑制改革副作用,促进煤炭经济健康发展。同时提出了实行煤炭资源税弹性税率、建立煤炭资源税返还政策和煤炭资源税改革与清费并举3项建议。
From the perspective of middle-level analysis of the tax burden on coal enterprises, pointed out that the current tax burden on coal enterprises are too heavy, we should focus on reducing the tax burden on coal companies to eliminate unreasonable charges; the same time should promote the expansion of coal VAT reform, cancel Import VAT refund policy. He believes that under the current situation of the coal economy, coal resources tax reform measures should be introduced to give full play to positive energy reform, inhibit the negative side effects of reform and promote the healthy development of the coal economy. At the same time put forward the implementation of coal resource tax flexibility tax rates, the establishment of coal resource tax return policy and coal resources tax reform and the Qing Fei simultaneous three recommendations.