经济新常态下煤炭富集地区发展现状与政策建议∗

摘要

在经济新常态、能源结构调整背景下，我国煤炭市场低位运行，为了解煤炭富集地区发展现状，对陕西省榆林地区政府和煤矿企业进行了实地调研，发现随着煤炭价格不断走低，煤矿企业经营困难加剧；煤炭地区国税收入和地税收入出现严重短收；从价计征的煤炭资源税改革不仅没有达到地方财政预期的增收效果，反而进一步加重了企业税费负担。从未来发展转型、税收制度完善、生态环境保护等方面提出相应政策建议。%Under the new normal economy,energy restructuring background,China's coal market running low��To understand the current situation and development of the coal mining city and the coal enterprise,on-the-spot investigation were carried on in Yulin,Shaanxi province, which found that,as coal prices continue to decline and the coal industry revenue continued to de-cline,coal mining city tax revenues are serious short;from ad valorem coal resources tax reform not only failed to achieve the expected local finance income effect,but further aggravate the cor-porate tax burden��From future development and transformation,improvement the tax system, protection the ecological environment and other aspects policies are proposed��