Research On The Relationship Between Tax Burden And Development Capability Of Coal Based Industrial Chain

Coal is an important strategic material in modern society.Its production and operation are related to all aspects of national economic operation and have an important impact on the development of national.economy.The transformation and development of industrial chain is a new trend in the development of modern coal industry.It is a necessary means for China’s coal industry to seize the opportunity to control the cost under the current economic and policy environment,and thus better and faster development.Tax is an important part of the industrial cost.As the core content of the national tax policy and system,the tax burden embodies the tax distribution relationship between the state and the taxpayer.At present,scholars at home and abroad have studied the tax burden of coal enterprises and industries,but the tax burden of the industrial chain has not been effectively analyzed.To calculate the tax burden of the coal based industrial chain,we can objectively understand and compare the current tax burden.The development ability is a manifestation of the tax burden.It is the response and effect of the state tax policy to the economic development.It is also the research object of the coal stakeholders.With the help of some research methods,the existing economic growth and sustainable development ability of the coal based industrial chain can be evaluated,and the future of the industrial development can be predicted,and the development strategy of the operators and the adjustment of the development strategy are instruct.The study of the relationship between the tax burden and the development capacity of the coal based industrial chain can further understand the tax burden effect,provide reference for the adjustment of the national tax policy and industrial policy,and effectively promote the implementation of the industrial chain strategy and the development of the coal industry.In this paper,based on the coal based industrial chain,the tax burden calculation formula of the industrial chain is put forward,and the tax burden on three coal based industrial chains of coal electricity,coal coke and coal mining is calculated.From the three dimensions of value-added tax,enterprise income tax and total tax burden,it is found that in the coal based industry chain,the development of the lower coal industry,such as iron and steel and electricity,is lower than the upstream industry of the original coal mining and processing.After that,we select and calculate the development capability index of the coal based industry chain from the financial point of view,and objectively evaluate the comprehensive development ability by means of factor analysis,and find that the development ability of the listed companies is fluctuating and the overall ability is not strong.The relationship between the tax burden of the coal based industrial chain and the comprehensive development capacity is analyzed by the regression analysis on the relationship between the tax burden of the coal based industrial chain and the comprehensive development ability.The negative correlation between the coal based industrial chain and the development capacity is obtained,and the negative correlation range of the upstream coal mining chain is higher than the industrial chain of the development of the lower coal industry.The conclusion of the degree of negative correlation.Finally,in view of the conclusions of the study,the policy suggestions for promoting the development of the coal based industrial chain are put forward from two aspects of macro and micro aspects,including promoting the reform of the national tax and fee system,promoting the industrial integration and improving the tax planning ability of the enterprises.