Research On The Influence Of Resources Tax Reform On The Tax Burden And Management Of Coal Enterprises

At present,my country’s energy consumption structure is still dominated by coal.Coal is a non-renewable resource,so in the process of its development and utilization,it is particularly important to pay attention to saving and rational and effective use of it.Resource tax is an important tax that adjusts the development and utilization of resources,solves economic development,saves energy,and reduces consumption.On December 1,2014,the reform of ad valorem calculation of coal resource tax was implemented nationwide,and related fee funds were cleaned up.Resource tax reform will inevitably have an impact on coal companies.What is the short-term impact and the long-term impact? This is the focus that coal companies should pay attention to in the economic field,and it is also the research direction of this article.First of all,it summarizes the reason for the levy of resource tax,the purpose of resource tax reform,the theory of resource tax reform,the reform process of resource tax,and analyzes the impact mechanism of resource tax reform on coal enterprises from the theoretical level.Through the financial statements of 16 listed companies in coal enterprises,the changes in assets,taxes and fees,operating income and profits before and after the resource tax reform were analyzed,and the Shendong Coal Company was used as an example to conduct a specific analysis.Through the calculation and arrangement of the data,the changes in corporate tax burdens before and after the resource tax reform and the impact of the reform on corporate sales revenue,costs and profits are given.The cases selected in this way can be used to explore the common development characteristics of coal enterprises from the overall to the specific,and compare them based on the data of the four years before and after the reform of the coal enterprises.This article aims to analyze the changes in the resource tax burden and comprehensive tax burden of coal enterprises after the resource tax reform,as well as the changes in the operating conditions of coal enterprises after the reform,and then analyze the reasons and propose strategies.Through analysis of this article,the following conclusions are obtained: the tax burden of coal enterprises has increased significantly after the resource tax reform.Not only has the tax burden of resource tax increased,but the total tax burden has also increased,and the pressure on coal enterprises has been great.After the resource tax reform,operating costs have increased in the short term and profit margins have been compressed.However,the resource tax reform has stimulated coal companies to transform their development methods and improve production efficiency.In the long run,corporate operating costs have declined and corporate profits have gradually improved..Furthermore,this article analyzes in depth the reasons for the increase in the tax burden of coal enterprises after the resource tax reform: the difficulty of shifting the tax burden,the incomplete implementation of the "fee clearing and taxation",the unreasonable tax basis and tax rate,etc.Reasons for the increase in profits in the long run after the reform: The resource tax reform has promoted the integration of resources and industrial structure adjustments of coal enterprises,increased operating income and improved efficiency.Finally,the strategy of coal enterprises to respond to resource tax reforms is proposed,taxation is planned reasonably and legally to reduce tax burdens,investment in technology and intelligence is increased to improve production efficiency,and industrial structure is optimized to enhance the profitability of enterprises.