A Study On The Impact Effect Of Coal Resource Tax Reform On The Production Efficiency Of Coal Industry

As the basic and pillar energy of China's industrial production,coal resources account for more than 50% in the primary energy consumption statistics of national production activities,and the role of coal as the main energy in China is difficult to shake in a short time.Since the founding of the People's Republic of China,coal industry has been a very important and difficult to replace the industrial industry,contributing a large share of industrial output.The development of coal industry is related to the economic lifeline of the country,and the use of coal resources is an important part of the security of resource use.China's current coal resource tax is based on AD valorem.The reform of AD valorem tax not only has a directional impact on the future development and transformation of the coal industry,but also affects the downstream industry due to the industrial chain effect and even causes some changes in the entire national economic structure.Based on this,this paper will study the impact of the coal resource tax reform on China's coal industry.This paper analyzes the reform process of China's coal resource tax collection and continuous improvement: the coal resource tax collection period,the coal resource tax collection transitional period and the coal resource tax collection new stage.However,there are still many problems and loopholes in the taxation of coal resources.For example,the positioning deviation of collection function,the path of tax transference is blocked,the negative effect of tax preference and the verification of tax calculation price are not allowed.Further through the way of empirical analysis,this paper calculates the total factor productivity of the coal industry,with total factor productivity is as explained variable,with virtual variables as the main policy,and to join the control variable,in constructing the model of double difference analysis,in order to study the effect of the coal resource tax reform in our country.Through empirical research,the following conclusions are drawn :(1)the total factor productivity of the experimental group and the control group calculated by OP method fluctuates.After 2012,the total factor productivity of the experimental group was higher than that of the control group,and the total factor productivity of the experimental group increased significantly from 2014 to 2015,which was closely related to the reform of coal resource tax in 2014.(2)the cross term of the dual difference model is positively correlated with the total factor productivity of the production enterprises,with a high level of significance and a high degree of goodness of fit,which indicates that the policy change of the coal resource tax reform has significantly improved the productivity of the relevant production enterprises.Control variables and operating revenue and productivity issignificantly negative correlation,the relationship between grass-roots staff Numbers and productivity significantly negative correlation,enterprise scale and total factor productivity significantly negative correlation,enterprise assets debt ratio is negatively related to the total factor productivity significantly,region economy and production efficiency is a positive correlation,but is not as other variables significantly.Therefore,the country wants the production efficiency of coal industry to be improved,and enterprises want to improve their own output efficiency,which can be improved from the above aspects.In this paper,the method of fixed effect model,year of policy change and expansion of experimental group are used to test the robustness.The test results show that the results of the model can pass the robustness test.On the basis of the above empirical research,this paper puts forward relevant policy Suggestions.The author thinks that China,s resource tax,on the one hand,needs to deepen the reform of coal resource tax,and the reform can specifically change the local tax of resources to the central and local share tax,and the tax rate setting can be more targeted according to local conditions.On the other hand,it proposes to improve the production efficiency of the coal industry,which can be improved by increasing the input of technical factors and human resources.