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Strengthen the coal enterprise tax management to support the development of local economy

Author: XingLiPing From: www.yourpaper.net Posted: 2010-06-16 00:31:01 Read:
Keywords: the     of coal enterprises; tax administration; economic development
Abstract: based on the development of coal enterprise in Jincheng as an example, analyses the economic situation of medium and small coal mines in the city, and points out the existing problems of small and medium-sized coal enterprises, the strengthening of the Countermeasures of tax management in small and medium-sized coal mine.
Jincheng city is located in Qinshui Coal hinterland, anthracite, wide distribution, large reserves, the coal-bearing area of 4654 square kilometers, accounting for the city's area of 49%, the total reserves of 459 tons.Coal is a basic energy in Jincheng, the coal industry can be sustained, coordinated development, greatly to achieve strategy goal of Jincheng the comprehensive construction of well-off society.In recent years to improve the coal quality and efficiency of economic operation, economic operation situation of coal is better, promote the harmonious and sustainable development of coal industry, the city's overall economic performance has shown a good trend, laid the foundation for the increase of the tax revenue, especially the effect of enterprise production reform the city continue to appear, gradually the formation of the traffic pattern, the pace of city construction is accelerating, the city's economic strength continue to improve.According to statistics, in 2004 the city's Industrial Enterprises above Designated Size industrial added value of 97, 4200000000 yuan, grow 24.12% compared to the same period; especially coal production reached 50870000 tons, an increase of 25.1%; coal output 10820000 tons, grow 22% compared to the same period; and laid a solid foundation for the growth of tax revenue.
One, the coal industry is the mainstay of the tax revenue growth of high amplitude
20 years of Jincheng city through the development of deep processing, extend the industrial chain, bigger and stronger coal, iron, electric, of the four pillar industries, foster new economic point of growth, support the township, the individual, private and other non-public sectors of the economy, the resource advantages into economic advantages, has sustained rapid and healthy development of national economy, economic the total amount of high-speed expansion, in 2004 the city's GDP achieved 24443000000 yuan, according to comparable prices, an increase of 6.2 times more than in 1985, an average annual increase of 10.9%; the economic quality improved significantly, in 2004 to achieve revenue 42, 1300000000 yuan, compared to 1985 increased by 36, 5 times, with an average annual increase of 21.02%, per 100 yuan GDP realize tax 17.24 yuan tax capacity, 1.36 times more than in 1985, an increase of 9.93 yuan.Source of tax revenue in the economy, the economy of economic expansion and quality improvement brought the inexhaustible motive force for the sustained and rapid growth of tax.
The city of mining industry in 10 years in four industries in the proportion of tax in more than 50%, while in the mining industry, coal accounts for 99.95%.If the coal is the coal industry in 1996, the proportion of tax of 66.48%, in 1997 the coal tax proportion had reached the highest value of the coal industry in 2004 72.21%, the proportion of tax 65.33%.With the development of the coal industry production concentration degree and equipment improved, coal prices high and coal industry tax revenue collection and management measures are in place, the coal industry high growth: the coal industry in 2004 to complete the tax revenue 697320000 yuan, total tax revenue 54%, an increase of 126.56%, total income of 389540000 yuan, pull the whole tax revenue increased by 47.21 percentage points, the coal enterprise income tax 513460000 yuan, accounting for the income tax of 79.91%, is the mainstay of the tax revenue growth of high amplitude.
The main reason of coal prices is:
The 1 national policy adjustments, the coal prices remain high.In 2004 the country has implemented a series of policy adjustment, in power generation, coal price increase coal-fired unit electricity price increase, the railway freight price increase and restricting coal transportation and high-quality coal prices continued to rise under the drive overall prices remain high, coal.According to the statistics: in 2004 the city's Highway export coal average price for 289 yuan / II, than the previous 238 years / II average price increase of 51 yuan / II, the average price of export coal railway is 303 yuan / II, last year more than 197 yuan / II average price increase of 106 yuan / II electric.
2 the government macroeconomic regulation and control, shutting down coal enterprises of rectification, so that the coal price is less yang.According to the report: Shanxi digging for every one ton of coal will be a loss of 2, 48 tons of water resources, according to estimates, Jincheng average annual loss of water resources 1 tons or so.Large scale mining of coal mine 20 years, caused the land part of mine subsidence, serious geological disasters, landslides, mud-rock flow, ground vibration.By the end of 2004 the city because of the ground subsidence caused by coal mining has 302000 mu, making the city's resource depletion and workers for re-employment pressure increase, regional industrial structure is contradictory and outstanding, development opportunity cost.To this end, the Jincheng municipal city hall puts forward "off small change in building large, processing and conversion efficiency" development train of thought of this upgrade traditional industries of coal, to suspend for rectification of the coal mine, completely shut down small coal mines, by the end of 2004, accumulative total closing small coal mines 517, the total number of local coal mine by 1054 reduced to 537 seat, to reduce annual coal output of 15000000 tons, reducing coal production, relatively tight supply, the contradiction between supply and demand, resulting in coal prices continued to rise.
A 3 rise in oil prices led to the high coal price.In the international oil prices continue to rise driven by August 25, 2004, the national development and Reform Commission issued the "notice" on the adjustment of the price of refined oil, a substantial increase of domestic gasoline, diesel and ex-factory price, oil price rise, stimulated the coal demand increase, increase the coal transportation and marketing costs, direct pulling prices rise, improve the coal price.The coal industry is developing rapidly, increasing the demand for coal.The sustained growth of electric power, metallurgy, building materials, chemical industry economy makes coal demand continues to maintain strong momentum.
Two, Jincheng small and medium-sized coal economy operation
At the beginning of building city, the exploitation of coal resources to implement the "fast flow of water", "big small and medium-sized together", "encourage countries and people with do mine" policy, in this policy under the guidance of the city, the number of small village and township coal mines increased rapidly, the rapid expansion of scale of production, to the end of 1997, the township coal mine the number of the mine a total of 96%, yield accounted for the production of 50%.By the end of 2004, the city a total of 537 households central coal mine, economic types, including state-owned enterprises 20 households, 488 households collective enterprises, joint venture limited liability company 4 households, 15 households, by the end of 2004, the annual output of 30769900 tons, sales of 30879100 tons, achieved sales revenues of 7529530700 yuan, total profit of 1465684500 yuan, the payment of enterprise income tax 382319500 yuan, accounting for the city's 2004 income tax accounted for 56.37%, coal enterprise income tax 74.47%.Look at the numbers, small and medium-sized coal mines to achieve the enterprise income tax accounted for the bulk of the enterprise income tax.
The contradictions and problems existing in three, the Jincheng small and medium-sized coal enterprises
Long-term since, relax in coal mine and the lack of standardized management under the conditions of small coal mines, to the rapid development of.To solve the small coal mines, coal is in short supply contradiction and local economic development has played a very important role, but also exposed many problems:
1 coal quantity, concentration of production is low, a single mode of operation, the industrial structure is not reasonable.The small and medium-sized coal mine single economic structure, by the state industrial policies, the development of private economy is insufficient.Medium and small coal mines in the city management form is mainly manifested in the following aspects: one is the contract management.Some towns and the contractor signed contracts, contracts, contract deadline, underwriting profit, operating methods, the rights and responsibility, the nature of the enterprise, legal responsibility, invariant properties of coal mining enterprises to contract management, mine ownership and related documents to the lessor at all, because of mine is a legal person relative independent, so the coal during the period of the contract, the Contractor as legal representative, mine to achieve independent accounting, self-financing, foreign assume relevant legal liabilities, the contractor in the contract period, the necessary funds, equipment, personnel management, management by the Contractor shall be responsible for the.Two is the operating lease.The basic content of management and running the same, different is the operating lease Lessee Not Mine's legal representative, although the lease contract the Lessee execute independent business accounting, external to undertake relevant legal liability, but the tenant in the foreign business, is to mine related legal representative name, is actually composed of the lessor shall bear the relevant legal liability.
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