The Research Of Coal Mining Right Transfer Windfall Tax System

Shanxi Province in January 2016 issued the measures for the transfer of mining right transfer management of coal resources in Shanxi Province(hereinafter referred to as the "method"),one of the features which is a tax levied on coal mining right transfer of windfall tax,after receive windfall tax oil resources and mineral resources of a windfall tax.Shanxi Province introduced the methods specified in the coal mining right transfer excess profit windfall tax on a national scale is a new system,the research of the system,the author will from three aspects: first,with shanxi’s coal mining right transfer windfall tax system as an example,from a practical angle analysis the system introduced the background,effects and possible problems;Second,on the basis of summarizing the practical problems,the windfall tax due legal content;Third,legal concept penetration,with reference to the oil windfall tax related concept and the system of foreign design research coal windfall tax system in our country,the legal nature of the legal system and legal relationship.I hope the thesis could provide theoretical guidance for Shanxi Province and even the whole country on coal mining right windfall tax system.