The Resource Tax Of Historical Evolution And The Inlfuence Of Coal Enterprise

Since the establishment of China, our Chinese resource tax was born with the economicsystem reform of "The Changing Tax". At the beginning of the design, our aim was to adjust thedifferent income between the different natural resources and the development conditions and alsothe rational utilization of resources could be promoted through the resource tax collection. At thattime, the resource tax limits only contained the following three kinds：crude oil, natural gas and coal.Under the reform of the "Tax Distribution System" in1994, the resource tax expanded to the sevenitems, and has been in practice till now. Nearly10years, although the amount of resource tax hasbeen increased several times, other basic elements made no changing. During the "EleventhFive-Year Plan" period, resource tax reform was carried out in crude oil and natural gas, and waspromoted gradually. The reform extended from the pilot city in Xinjiang to the other twelve westernprovinces, areas, cities and even all over the nation. The reform will connect the resource tax andsales price of the products together and the collection of the resource tax followed the method ofscale tax collection. The aim of the reform, on the one hand, is to alleviate the fast growth of theeconomy which is under the expense of the non-renewable resources consumption; On the otherhand, people will pay attention to and protect the natural resources through the reform to regulatethe leverage so that the rational development and utilization of the natural resources could realizethe green resource exploiting.Coal is the indispensable resource in industrial production and living and its resource taxreform attracted the attention of people widely. The reform delayed because of the immature time,inappropriate economic situation, variable kinds of the coal prices and unequal coal resourcedistribution. The reform has been included into the "Twelfth Five-Year Plan" finance and tax reformschedule. The reform will surely increase the tax in order to protect the coal resources. According tothe method of making the tax rate out of the price, further discussions will be made to decide if theform is single or composite as well as the time and pilot city. If the reform is made, coalenterprises will face up with the following problems, such as increasing cost, decreasing profit andcash flow, financing difficulties, investment pressure and so on. How to deal with these problems?This paper made a fully analysis about perfecting resource tax system, strengthening financialmanagement, improving the recovery rate, the development of recycling economy and theextension industry chain to explain the measures put up by the coal enterprises when facing thereform. The examples of TaShan Circulation Industrial Park in Datong Coal Mine Group, and thedevelopment of eight industries in "Twelfth Five-Year Plan " period are used to show thetransformation spanning development of coal enterprises during the resource tax reform, that are theresource clean utilization, energy saving and emission reduction, ecological environment protectionand realizing the sustainable development of the society, resources and enterprises.