Comparative Study On The Tax Burden Of Coal Enterprises In China

The coal industry is China's basic energy source and plays a crucial role in China's national economic construction.At present,as a result of the implementation of the national coal to gas and other policies,the proportion of coal in energy consumption has,declined.However,due to China's energy resource endowment constraints,coal as China's main energy.the total demand remains large.At the same time,the coal industry is also facing a severe test.The concentration of coal enterprises in our country is not high,and the safety production foundation of coal mines is weak.Coal mining causes a certain degree of damage to resources and the environment.To exchange for the economic benefits of the coal industry at the expense of the resources arnd environment will have a certain impact on the healthy and stable development of the national economy,and it will also be detrimental to the long-term stable and healthy development of the coal industry.Tax burden is the primary source of cost for coal companies,so the country needs to strengthen the macro-control of the coal industry through tax policies.Since the tax policy will eventually be reflected in the tax burden,it is of great significance to study the tax burden of China's coal industry and determine the reasonable taxation of coal companies.This is of great significance for the government to formulate reasonable taxation policies to ensure the sound,healthy and stable development of the coal industry.This article is based on a review of the relevant theories of domestic and foreign research status and tax burden,focusing on analyzing the taxation history of China's coal industry,comparing the domestic and foreign coal industry's taxation system,and selecting 27 listed companies in China's coal mining industry.The five-year financial data of eight companies listed in the oil and gas exploration industry and 10 companies listed in the metal mining industry are used as samples to compare the horizontal and vertical tax burden of coal companies in China.Vertically compare the tax burden of coal enterprises in different years in China,and laterally compare the tax burden between different regions of China's coal companies and different extractive industries.Through the combination of longitudinal analysis and horizontal analysis,the study found that the tax burden of China's coal companies is generally heavier.On this basis,this paper analyzes the panel data of the factors affecting the tax burden of China's coal enterprises,and analyzes that the factors that affect the tax burden of China's coal companies are enterprise size,capital structure,profitability,and capital intensity.Finally,the paper proposes corresponding policy recommendations for the status of taxation of coal companies in China.