The Impact Of Resource Tax Reform On Tax Burden And Management Situation Of Coal Industry

Coal,as one of the most important basic energy sources in China,its energy consumption has reached more than 70% of the total energy consumption in China.Since 2012,affected by various factors,such as rising coal stocks,falling prices and rapid development of new energy,coal enterprises have experienced overcapacity and operating losses,and the tax burden of coal enterprises has further deteriorated.The levy of resource tax on coal refers to a kind of property behavior tax levied by the state as the main body on the units and individuals exploiting coal resources in China.This tax was first levied in 1984 in China and has been reformed for 35 years.This paper mainly studies the resource tax reform implemented in 2014.This reform has changed the way of resource tax levy from quantity to ad valorem in China,and promoted the clearance and tax levy in coal industry,aiming at reducing the burden of coal enterprises.Based on the field investigation of a representative coal enterprise in Loudi City and Loudi City,an important coal-producing city in Hunan Province,this paper explores the effect of the resource tax reform,and puts forward relevant suggestions on the production,operation and utilization of the coal industry according to the situation of the resource tax reform.Firstly,on the basis of the existing research,this paper compares the domestic and foreign data on coal tax and fee system,industry tax burden and operation management,which provides theoretical research premise for this paper,and then straightens out the course of the policy reform of China’s coal resource tax collection.Secondly,it briefly introduces the situation of Loudi coal industry,introduces the distribution and production of coal resources in Loudi,compares the resource tax levy before and after the reform of the resource tax in the coal industry,and then introduces the specific policy changes and the impact of the reform of the resource tax in Loudi coal industry since the implementation of the current round.Then,in order to more directly reflect the effect of resource tax reform,taking XX Mining Co.,Ltd.,a representative of Loudi Coal Enterprise,as an example,this paper takes an example to analyze the effect of resource tax and fee reform.Among them,the changes of tax and fee structure,tax burden,profit and cost before and after the reform are analyzed in detail,the existing problems are obtained,and the achievements are summarized.Effectiveness.Finally,the paper summarizes and makes suggestions on the reform of resource tax,and puts forward some policy suggestions on improving the system of resource tax in the light of the situation of Loudi coal industry in the reform of resource tax,so as to provide suggestions for improving the reform of financial and taxation system in the new period.