煤炭资源开采企业税费负担水平研究——以某县煤炭资源开采企业为例

中国煤炭资源开采企业现行税费结构是在1994年税制改革后逐步形成的,由普适税费、资源税费和环境税费三部分组成。调查组以某县煤炭资源开采企业为例,在了解该县煤炭资源开采企业实际交纳税费情况的基础上,分析对比该县煤炭资源开采企业实交税费负担水平与全国煤炭采选业应交税费负担水平,结果表明：企业实交普适税费负担水平高于应交普适税费负担水平,企业实交资源税费和环境税费负担水平均低于应交资源、环境税费负担水平。

Research on the Level of Taxes and Fees Burden of Coal Resource Mining Enterprises: a Survey Based on a County

The current taxes and fees structure of the coal resource mining enterprise in China was reformed in 1994,which was constituted of common taxes and fees,resource taxes and fees and environmental taxes and fees.The survey team takes a county as an example to investigate coal resource mining enterprise taxes and fees payable.The results show that the level of actual common taxes and fees paid burden was higher than the level of common taxes and fees payable burden,the level of actual resource taxes and fees paid burden was lower than the level of resource taxes and fees burden payable,the level of environmental taxes and fees paid burden was lower than the level of environmental taxes and fees payable burden.