| 煤炭资源税调整方法探讨 |
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| 引用本文： | 徐淼,王立杰,宋环钰. 煤炭资源税调整方法探讨[J]. 辽宁工程技术大学学报(社会科学版), 2000, 0(4) |
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| 作者姓名： | 徐淼 王立杰 宋环钰 |
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| 作者单位： | 中国矿业大学北京校区经济管理系!北京110083 |
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| 摘 要： | 论述了煤炭资源开发利用过程中资源税征收方面存在的问题及调整方法。以煤炭资源价值论为基础对煤炭资源进行经济评价 ,并根据其评价值对煤炭资源分等定级 ,为最终确定合理的煤炭资源计税依据及方法提供参考
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| 关 键 词： | 煤炭 资源税 调整方法 |
STUDY ON METHODS OF ADJUSTMENT COAL RESOURCES TAX |
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| XU Miao,WANG Li-jie,SONG Huan-yu. STUDY ON METHODS OF ADJUSTMENT COAL RESOURCES TAX[J]. Journal of Liaoning Technical University(Social Science Edition), 2000, 0(4) |
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| Authors: | XU Miao WANG Li-jie SONG Huan-yu |
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| Abstract: | This paper discusses the problems and methods of adjustment coal resources tax-levying in course of exploitation and utilization. Economic evaluation of coal resources is based on the theory of valuation, and the value of economic evaluation could be used to classify coal resources. Finally it puts forward the thoughtway and suggestion, which could confirm the reasonable metheds on taxation of coal resources.. |
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| Keywords: | Coal resources tax Methodes of adjustment |
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