本文選題：煤炭資源稅　切入點：從價計征　出處：《財會月刊》2015年05期

【摘要】：煤炭市場低迷的現(xiàn)狀、節(jié)能減排的要求以及地方政府的財政壓力等多種因素推動了煤炭資源稅從價計征改革方案的出臺。本文通過建立加入稅負因素的狀態(tài)空間模型,分析、預(yù)測資源稅從價計征對煤炭市場供求和均衡價格的影響,進而分析了從價計征對宏觀經(jīng)濟有利有弊的雙向影響。研究結(jié)果表明:煤炭資源稅從價計征會推高煤炭市場的均衡價格,同時也能促進節(jié)能減排及推動煤炭行業(yè)生產(chǎn)方式的改革,增強煤炭行業(yè)的競爭力。最后本文針對從價計征的不利影響提出了一系列政策建議。
[Abstract]:The present situation of coal market depression, the requirements of energy saving and emission reduction, and the financial pressure of local governments have promoted the introduction of the reform scheme of the ad valorem taxation of coal resources tax. The influence of resource tax on the supply and demand and equilibrium price of coal market is forecasted. The results show that the ad valorem levy of coal resources tax will push up the equilibrium price of coal market. At the same time, it can also promote energy saving and emission reduction, promote the reform of coal industry production mode, and enhance the competitiveness of coal industry. Finally, this paper puts forward a series of policy recommendations on the adverse effects of ad valorem levy.
【作者單位】： 中國礦業(yè)大學(xué)管理學(xué)院;
【基金】：江蘇省哲學(xué)社會科學(xué)規(guī)劃項目“低碳經(jīng)濟下江蘇工業(yè)行業(yè)與碳減排協(xié)調(diào)發(fā)展研究”(編號:14EYC009)
【分類號】：F426.21;F812.42

【參考文獻】

相關(guān)期刊論文 前6條

1 楊彤;聶銳;劉s，

本文編號：1691188