Coal Resource Tax Research Based On System Dynamic

Since the reform and opening up, the economy of our country has developedgreatly, but there is no denying the fact that rapid economic growth is also at theexpense of the high consumption of natural resources, especially the coal base energyconsumption. Our country is still in the industrialization stage at present, the demandfor coal resource is still huge, due to the large consumption of coal resources, the coalimport soaring, coal export large scale reduction, means the higher foreign coaldependence rate. And the coal mining also has many problems, such as the waste ofcoal resources, low recovery rate and the ecological environment seriously damaged.In order to solve the problems in the process of resources development, the newresource tax regulations was putted out in2011, The major change is that the oil andnatural gas resource tax which collection from volume to price, but the reform did notsolve the problems of coal resource tax.Using property rights theory, externality theory and land rent theory, the articleexpounds the theoretical basis of tax, analyzes the all previous reforms of coalresource in our country, points out the shortcomings and deficiencies, and suggests thecoal resource tax should adopt the way of ad valorem as soon as possible, and the coalresource tax rate is the key of this problem. In order to show clearly the influence ofcoal resource tax rate on economic growth, after made some assumptions on theeconomic system, the article sets up a system dynamic model to reflect therelationship of the coal resource tax rates and economic development, through themodel comparative, analysis the the advantages and disadvantages of the the threeschemes coal resource tax rates:1.5%,5%,1.5%, proposed5%is the best choice.Moreover, comparative analysis the coal resource tax rate in the different regions. Atlast, according to the model analysis put forward some suggestions of the coalresource tax.