Research On The Reform Of Coal Resources Tax In China

Since 1984,the resource tax has been reformed for several times.After 2016,a relatively improved resource tax and fee system,along with other related policies,has been basically formed.However,there is still controversy about the position of resource tax due to lack of legislation.Coal is the main component in China's energy structure,accounts for more than half of primary energy for now and will be accounting for a long period of time in the future,and is irreplaceable from the perspective of energy security and resource strategy.Therefore,the coal,as one of the main mineral species,the tax and fees of coal has been occupies first place,around50% of the total mineral tax.In the meantime,with the coal price changes obviously with the economic fluctuation,the relevant tax policies also been adjusted periodically,therefore the study of coal resources tax is meaningful regarding the summarization of tax changes of resources and policy impact.Firstly,this paper establishes a comprehensive understanding of resource tax from the theoretical level through summarizing the definition of resource tax,tax collection and related theory,together with analysis of coal price,economic development and history of resources reform.Then analyze date chose from two typically different size of coal enterprises,combined with the survey data.This paper studies the impact of resource tax reform on enterprises before and after the reform of resource tax.Finally,summarizes the foreign policy experience and puts forward policy suggestions.Through the analysis of the impact of resource tax reform on tax utility,regulatory function and enterprise income,this article considers that the resource tax is supposed to be collected by price rather than by quantity,which can play a better role in optimization and allocation,and is more suitable to current needs.But there are also some problems,such as the lack of regulation ability due to the relatively low ratio of the whole tax,or the reduction of product prices and tax burden by merging the upstream and downstream enterprises etc.Suggestions accordingly: perfecting the legal basis,strengthening local autonomy,continuing to strengthen "clearing fees and levying taxes",and promoting the sustainable development of resource economy with the rights and interests of national resource owners remaining unchanged.