Research On The External Cost Of Coal Mining In Shaanxi Province In The Perspective Of The Resource Tax Reform

Coal resources occupy the main position in China’s energy production and consumption structure.In 2017,China’s coal production accounted for 68.7%of total energy production,and coal consumption accounted for 60.4%of total energy consumption.Future coal resources will still be our country’s main energy and important strategic materials.But in a great contribution to economic development of coal resources at the same time,the current policy on coal was not included in the environment of external cost completely,cause environmental pollution and ecological destruction is deteriorating,cannot reflect the real value of the coal resources.By macro-economic growth is slowing,coal industry overcapacity and the impact of coal imports,the influence of such factors as coal industry bottomed in our country,in the current national push supply side structural reform,under the background of the profound adjustment of the energy consumption structure,a sharp decline in the total consumption of coal,coal production capacity structural turning serious,transformation development is imminent.New coal resource tax on December 1,2014 formally implemented,the reform will coal resource tax on "volume" means comprehensive changes to "AD valorem duty",on the basis of deduction for the related part of the local government to collect fees,for the coal industry is urgently needed in winter.In this background,to realize the continuous and healthy development of the coal industry users of the correct measurement of coal resources mining cost,make the coal resource tax levy can make up the user cost of coal resources exploitation;It is necessary to correctly measure the ecological environmental cost of coal resources and to internalize it.On the basis of relevant literature research,the paper firstly determines the external cost of coal resource extraction including user cost and ecological environment cost.The ecological environmental cost is divided into ecological destruction and environmental pollution costs,including land collapse,soil erosion,vegetation destruction,water ecological destruction,loss of ecosystem service value and storing up pollution emissions,waste water pollution and air pollution.To provide theoretical basis for the research of the thesis.Then it expounds the development status of coal industry in China and the contents of the reform of coal resource tax,analyzes its progress and points out the shortcomings.The relevant indicators of the external cost of coal mining are related to the coal related data of shaanxi province from 2010 to 2016.The cost of ecological environment in shaanxi province in 2016 and the user cost of coal resource exploitation in shaanxi province from 2010 to 2016 are calculated respectively.The paper compares the cost of coal mining users with the tax before and after the reform of the coal resource tax reform.On the one hand,it is sure that the reform is effective,and also points out the shortcomings.Besides,the paper puts forward some Suggestions on how to raise the coal resource tax rate to make up for the cost of coal resource exploitation and internalize the external cost of coal.