Coal Resource Tax Reform Based On Depletion Value Compensation

In the report of the Nineteenth Congress,Secretary General Xi pointed out that we must adhere to the basic national policy of saving nature and protecting the environment,reduce energy consumption and material consumption,and promote comprehensive conservation and recycling of resources.Coal as an important pillar of the national economy,plays a vital role for the healthy development of China's social development.Coal resources are non-renewable,this feature will create intergenerational externalities during mining and us.The realization of intergenerational equity requires compensation for the generational externalities arising from coal mining,that is,the depletion value required for the use of coal resources needs to be compensated,and the coal resources tax and some fees are the main compensation measures.Since 2014,a new round of coal resources tax reform has been carried out,in this reform,the amount of coal resource tax collected will be a certain percentage of coal sales revenue and at the same time,the related fees will be cleared.At this time,from the perspective of intergenerational externality compensation,the achievements and existing problems in the reform of the coal resources tax will be discussed,which will help the follow-up development of coal resource tax reform.This article first analyzes the mechanism of the coal resource tax.and considers that the role of the coal resource tax in saving coal resources cannot be replaced.The reason is that the coal resource tax is the only tax that can play a substitute role,and the precondition for it to play an alternative role is its functional orientation.The reason for the substitution effect is that the tax burden is high or low,and the safeguard for the substitution effect is the use of tax.Second,the function of the coal resource tax is positioned.At present,the operational mechanism and positioning of the coal resource tax in the relevant policy documents have not been explicitly proposed.Most scholars,starting from different theories,have granted various functions to the coal resource tax,mainly including regulating differential income,organizing fiscal revenue,and protecting the environment.To compensate for the depletion value of resource exploitation,the design of diversified objectives makes the reform of coal resources taxation inescapable.This article relies on the theory of land rent and externality and reorients the main function of coal resource tax in light of reality.It should be positioned to compensate for intergenerational externalities.Finally,this paper uses the revised user cost method to measure the depletion value of coal resources in China.Comparing the depletion costs to be compensated with the actual taxation of coal resources in China,it was found that China's coal resources tax can not compensate for the loss of resources generated by coal mining,and the coal resource tax rate fully compensated for the depletion of coal resources should be set at 30%.Finally,Then through the system dynamics model to simulate the changes in GDP and the consumption of coal resources under different tax rates,combined with the reality,put forward reform proposals.