| 浅议国有煤炭企业的增值税改革 |
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| 引用本文： | 唐龙海,张驎,侯进红,邹恒.浅议国有煤炭企业的增值税改革[J].矿业研究与开发,2006,26(2):1-3. |
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| 作者姓名： | 唐龙海 张驎 侯进红 邹恒 |
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| 作者单位： | 河南理工大学,河南,焦作市,454003;华北科技学院,北京,101601;湖南师范大学,湖南,长沙,410081 |
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| 摘 要： | 目前国有煤矿技术装备落后,煤矿安全投入欠账,这些因素影响了煤炭工业的可持续发展。通过分析国有煤炭企业现状,结合煤炭企业增值税改革历史研究,指出国有煤炭企业增值税税负过重,提出对国有煤炭企业实行消费型增值税改革,以提高国有煤炭企业设备和安全投入的积极性,实现煤炭工业的可持续发展。
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| 关 键 词： | 国有煤矿 生产型增值税 消费型增值税 |
| 文章编号： | 1005-2763（2006）02-0001-03 |
| 收稿时间： | 2005-06-23 |
| 修稿时间： | 2005年6月23日 |
On the Value-added Tax Reformation of the State-owned Coal Enterprises |
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| Tang Longhai,Zhang Lin,Hou Jinhong,Zou Heng.On the Value-added Tax Reformation of the State-owned Coal Enterprises[J].Mining Research and Development,2006,26(2):1-3. |
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| Authors: | Tang Longhai Zhang Lin Hou Jinhong Zou Heng |
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| Affiliation: | 1. Henan Polytechnic Univevaity, Jiaozuo, Henan 454003 China; 2. North China Institute of Science and Technology, Beijing 101601 ,China; 3. Hunan Normal Univevaity, Changsha, Hunan 410081 China |
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| Abstract: | At present,the state-owned collieries are backward in technical equipment,and their safe fund input is insufficient in China.These factors influence the sustainable development of the coal industry.Through analyzing the current situation of the state-owned coal enterprises and studying the history of value-added tax reformation of the coal enterprises,it is found that the burden of the valueadded tax of the state-owned coal enterprises is overweight.In order to make the state-owned coal enterprises improve the enthusiasm to spend more money on the equipment and security,and realize the sustainable development of the coal industry,this paper proposes implementing the reformation from production value-added tax to consumption value-added tax for the state-owned coal enterprises. |
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| Keywords: | State-owned coal enterprise Production value-added tax consumption value-added tax |
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