Research On The Impact Of Resource Tax Reform On The Coal Industry

As one of the industries with the largest carbon dioxide emissions in my country,the coal industry is undertaking important energy-saving and emission-reduction tasks under the "dual carbon" goal.As the country’s main means of macro-control of the coal industry-resource tax,after many adjustments,the reform of ad valorem calculation of coal resource tax was implemented nationwide in 2014.Different from levying by quantity,the ad valorem levy system builds a more reasonable resource income adjustment mechanism,which makes up for the lack of resource tax burden and mine price under the specific quota mechanism.The coal industry,which is the key collection object,The extent of the impact of the resource tax reform on it,and how the coal industry should adjust its development strategy to adapt to the resource tax reform and energy conservation and emission reduction mission objectives,urgently need to conduct in-depth research at this stage.Based on this,this research uses resource tax reform as the starting point to study the impact of resource tax reform on the coal industry.The article is divided into five parts.The first part mainly introduces the definition and theoretical basis of resource tax related concepts.The second part mainly introduces the historical evolution and current situation analysis of resource tax.The historical evolution of resource tax mainly introduces the planned economy period,the profit-to-tax" period,the"tax-sharing system" period and the specific calculation period,the ad valorem period and the formal legislation of the resource tax.The tax rate and levy of the resource tax in the five periods Tax elements such as tax scope.The third part mainly analyzes the impact of resource tax reform on the coal industry,mainly from the general situation of the coal industry,the impact of resource tax reform on the operation of the coal industry,and the impact of resource tax reform on the tax burden of the coal industry.The fourth part chooses LA Coal Company to do a specific case analysis,introduces LA Coal Company from resource endowments,operating conditions and tax-related situations;respectively calculates LA Coal Company’s corporate tax burden,corporate cost,and enterprise under the new and old resource tax systems Data on expenses and corporate profits.Through comparative analysis,it can be seen that the actual impact of resource tax reform on enterprises depends on the game between the increase in resource tax after the ad valorem reform and the related expenses exempted by the "fee clearing" action.The resource tax reform has reduced and exempted LA Coal’s corporate-related expenses that cannot offset the increase in resource tax,which has increased the tax burden of LA Coal.Based on the above research conclusions,the fifth part puts forward relevant suggestions for the coal industry to respond to resource tax reforms,mainly including the development of dynamic files of mine conditions,attention to the period of preferential policies,increasing the mining rate of co-associated mines,low-grade mines and tailings,etc.Make full use of resource tax preferential tax policies to reduce tax burdens;strengthen the existing coal business and develop downstream industries to resist the impact of the industry downturn;strengthen corporate internal management by cultivating corporate financial personnel to pay attention to national policy trends and strengthen cooperation with tax authorities.