税务管理专业 资源税改革对企业的财务影响分析—以兖州煤业股份有限公司为例

I资源税改革对企业的财务影响分析——以兖州煤业股份有限公司为例摘 要本文选择与企业息息相关的资源税改革对财务的影响。先写了资源税制度的变革历程。然后，重点分析对煤炭企业的财务影响，从中得出资源税的重要性以及企业存在的问题。最后，应对煤炭企业的问题，给予了有针对性的建议，包括充分利用税收优惠、利用从价计征契机筹划资源税、完善煤炭定价机制、完善煤炭价格传导机制以及提高资源的回采率等。关键词：资源税改革；煤炭企业；财务影响IIAnalysis on the Financial Impact of Resource Tax Reform on Enterprises-- Take YanZhou Coal Industry co. Ltd. as an ExampleAbstractThis paper chooses the impact of resource tax reform on finance which is closely related to enterprises. First wrote the reform process of the system of natural resource taxes. Then, focus on the analysis of the financial impact on coal enterprises, from which the importance of resource tax and the problems of enterprises. Finally, in response to the problems of coal enterprises, specific Suggestions were given, including making full use of tax incentives, using the opportunity of AD valorem to plan resource tax, improving the pricing mechanism of coal, improving the transmission mechanism of coal prices and increasing the recovery rate of resources.Key words: Resource tax reform; Coal enterprises; Financial impactIII目 录摘 要........................................................................IAbstract.....................................................................II一、资源税制度的变革历程和从价计征改革........................................1（一）资源税制度的变革历程.................................................11.第一阶段：起步阶段.....................................................12.第二阶段：初创阶段.....................................................13.第三阶段：发展阶段.....................................................1（二）改革前煤炭资源税费普遍存在的弊端..............