Study On The Mode Of Higher Education Charge Standard

In order to study the economic method of safety production in coal enterprise, through the research of safety tax model and basic questions, combined with reality, innovating from the thought, the system and the method, from the angle combined the tax revenue economics with the government regulations efficiency, combined the safety cost with the safety control organically, relationship of movement mechanism of this policy and the accident prevention have been studied, new economic method to the safety production taking the safety tax as the central has been designed.First, through rational analysis of present situation of the safety management, the viewpoint has been proposed that restraining enterprise safety production investment behavior to levy the safety tax, using the compulsory and constancy of the tax revenue.Next, the vital significance has been analyzed of the levies of the safety tax to the promotion of economic policy of safety management, management of enterprise safety production, collocation of safety resources, reduce of the safety accident, and necessity and theory significance of the safety tax have been emphasized.Third, basic characteristic of the safety tax, several basic connected concepts and the relationship between them have been analyzed, mainly containing related content of the safety cost, safely delivers, and the safety rank. And correlation necessary policies of the safety tax have been researched and discussed, mainly including the tax revenue preferential benefit, the safety tax and management of correlation policy, the tax revenue preserves measure and enforces measure and so on.Fourth, the important question of the safety tax levies -determination of safety tax rate has been studied. First, principle and the basis of safety tax rate have been introduced, and then basic model tax rate and basic tax rate of enterprise's safety tax have been determined, through establishing the table of national safety input and output, on the base of that the tax amount is not lower than the loss safety cost.Fifth, using the economic analysis as basic tool, from the economic angle, mechanism and the connotation of safety tax have been discussed, and function of correlation preferential policy to safety tax has been analyzed economically.Sixth, in view of the nature of the safety tax, unified the system and present situation of tax revenue collection and management in present stage of our country, the questions of the safety tax levy and suggestions of began levying have been proposed.Finally, the article has been summarized, the objective appraisal of the research achievement has been made, and next research direction of this topic is proposed.