【摘要】：隨著經(jīng)濟(jì)的迅速發(fā)展，煤炭資源作為人類(lèi)生活、生產(chǎn)中重要的物質(zhì)資料，扮演著越來(lái)越重要的角色，，據(jù)統(tǒng)計(jì)，煤炭占消費(fèi)能源總比重已高達(dá)70%，充分體現(xiàn)了煤炭資源作為我國(guó)戰(zhàn)略?xún)?chǔ)備能源的重要地位。新疆是我國(guó)煤炭資源儲(chǔ)量最高的省份，每年為全國(guó)各工業(yè)行業(yè)提供充足的煤炭資源，尤其是在進(jìn)入“十二五”時(shí)期以后，國(guó)內(nèi)眾多知名煤炭企業(yè)紛紛入駐新疆，向煤炭資源開(kāi)發(fā)投入了大量資金，推動(dòng)了新疆的煤炭資源開(kāi)發(fā)和經(jīng)濟(jì)發(fā)展。但是，煤炭資源開(kāi)發(fā)是一把“雙刃劍”，在煤炭開(kāi)采量不斷增加、地區(qū)的經(jīng)濟(jì)利益得到提高的同時(shí)，煤炭開(kāi)采對(duì)礦區(qū)生態(tài)環(huán)境造成的破壞及影響也日漸凸顯。新疆煤炭資源開(kāi)采對(duì)生態(tài)環(huán)境的影響主要體現(xiàn)在對(duì)土地、大氣、水資源的污染及當(dāng)?shù)厣鷳B(tài)系統(tǒng)的損害，每年造成的直接經(jīng)濟(jì)損失都高達(dá)數(shù)億元，自治區(qū)每年也在治理修復(fù)環(huán)境方面投入了大量資金。 我國(guó)現(xiàn)行煤炭稅費(fèi)制度主要包括稅、資產(chǎn)性收益和其他稅費(fèi)，文中詳細(xì)介紹了新疆煤炭稅費(fèi)制度的實(shí)施情況。據(jù)有關(guān)調(diào)研統(tǒng)計(jì)，煤炭企業(yè)的稅費(fèi)種類(lèi)有近百種。本文通過(guò)對(duì)新疆某企業(yè)的稅費(fèi)總負(fù)擔(dān)、增值稅稅負(fù)、資源稅和資源補(bǔ)償費(fèi)負(fù)擔(dān)進(jìn)行了分析，并綜合了全國(guó)采礦業(yè)增值稅稅負(fù)的分析，得出了煤炭企業(yè)增值稅稅負(fù)過(guò)高以及煤炭企業(yè)整體稅負(fù)偏高的結(jié)論，并分析了造成這種現(xiàn)狀的原因。 本文介紹了國(guó)外幾個(gè)主要煤炭資源大國(guó)的煤炭資源稅費(fèi)制度，并提出了國(guó)外值得我國(guó)及新疆借鑒的方面。生態(tài)環(huán)境問(wèn)題日益加劇，生態(tài)補(bǔ)償迫在眉睫。只有有了充足的生態(tài)補(bǔ)償資金，政府才能大力度的對(duì)遭受破壞的礦區(qū)生態(tài)環(huán)境進(jìn)行修復(fù)和治理。為了實(shí)現(xiàn)煤炭資源的生態(tài)補(bǔ)償，本文建議對(duì)稅費(fèi)制度進(jìn)行改革，以資源稅改革為核心，對(duì)其他稅費(fèi)進(jìn)行調(diào)整并加以完善，再配合相關(guān)的法律法規(guī)政策的執(zhí)行，真正實(shí)現(xiàn)生態(tài)補(bǔ)償。
[Abstract]:With the rapid development of economy, coal resources, as human life and important material materials in production, play a more and more important role. According to statistics, the proportion of coal in total energy consumption has reached 70%. It fully reflects the important position of coal resources as the strategic reserve energy of our country. Xinjiang is the province with the highest reserves of coal resources in our country. It provides sufficient coal resources for all industries in the country every year. Especially after entering the "12th Five-Year Plan" period, many well-known domestic coal enterprises have entered Xinjiang. A large amount of funds have been invested in the development of coal resources, which has promoted the development of coal resources and economic development in Xinjiang. However, the exploitation of coal resources is a "double-edged sword". With the increasing of coal mining quantity and the improvement of regional economic benefit, the damage and influence of coal mining on the ecological environment of mining area are also becoming more and more prominent. The impact of coal resources exploitation on the ecological environment in Xinjiang is mainly reflected in the pollution of land, atmosphere and water resources and the damage to the local ecosystem. The direct economic losses caused by Xinjiang coal resources are as high as hundreds of millions of yuan each year. The autonomous region also invests a large amount of money in the management and restoration of the environment every year. The current coal tax and fee system in China mainly includes tax, asset income and other taxes. This paper introduces the implementation of coal tax and fee system in Xinjiang in detail. According to relevant research and statistics, coal enterprises have nearly 100 kinds of taxes and fees. This paper analyzes the total tax burden, value-added tax burden, resource tax and resource compensation burden of a certain enterprise in Xinjiang, and synthesizes the analysis of the national mining industry value-added tax burden. The paper draws the conclusion that the value added tax of coal enterprises is too high and the overall tax burden of coal enterprises is on the high side, and analyzes the reasons for this situation. This paper introduces the tax and fee system of coal resources in several major countries with coal resources abroad, and puts forward some aspects which are worthy of reference by our country and Xinjiang. Ecological environment problem is becoming more and more serious, ecological compensation is urgent. Only with sufficient ecological compensation funds, the government can restore and treat the damaged ecological environment in mining area. In order to realize the ecological compensation of coal resources, this paper proposes to reform the tax and fee system, take the resource tax reform as the core, adjust and perfect other taxes and fees, and then cooperate with the implementation of relevant laws, regulations and policies. The real realization of ecological compensation.
【學(xué)位授予單位】：新疆大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F812.42

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