Study On Rationality Of Chinese Coal Resources Taxes And Fees

Coal resources play a very important role and are material foundation to the development of national economy, and a key part of the chain of sustainable development too. Tax policy is an important means government can employ to adjust and control mining sector. Reasonable taxes and fees can promote the efficient use of coal resources, and raise the competitiveness of enterprises. But at present there are many problems in Chinese coal taxes and fees system, the aim of setting up resources tax conflict with the actual charge, resources compensation charge methods is controversial. The coal enterprises with value added tax and income tax preferential policies for the lack of necessary, add to the burden of the coal enterprises.This paper used the historical analysis of comparative studies and cross research methods, expounded Chinese coal resources and the history of taxes and fees, change and the status quo; Analysis of the current system of taxes and fees in the types of taxes and fees, the distinction between taxes and fees, taxes and the problems that exist in the tax burden of coal enterprises; Finally, the coal tax and fee system reform policy proposals, Such as through the proposed national levy to the state the right to ownership of coal resources, As the resources tax and resources compensation there are many problems, the proposed abolition of tax resources and resources compensation; The occurrence of natural resources to establish conditions for good quality of the transfer of high-quality resources; The coal enterprises should also increase the income tax preferential policies, reducing the tax burden of coal enterprises, improve the market competitiveness of coal enterprises; In addition to improving the corresponding measures.