Research On The Influence Of The Reform Of AD Valorem On Coal Resources Tax

Coal is one of the important energy sources in China,and resource tax is one of the important taxes in coal industry.In 2014,China began the prelude of ad valorem collection of coal resources tax,which will theoretically play an active role in increasing government revenue,protecting the environment and promoting rational exploitation of resources.It has been four years since the reform of coal resource tax,and the relevant economic data can be checked.Therefore,this paper aims to study the impact of the reform on local income,tax burden of enterprises,coal mining and washing industries,coal consumption-related industries based on actual data and statistical analysis,in order to make up for the lack of actual data in existing research.According to the results of the study for the next step to improve the coal resources tax to provide feasible suggestions.The theoretical part of this paper mainly includes the theoretical basis of levying resource tax,the comparative analysis of the effect of levying resource tax by volume and ad valorem,and the path analysis of the impact of coal resource tax reform on local government revenue,enterprise tax burden,coal mining and washing industry,coal-related industries.In the empirical part,2011-2017 is the time interval,based on the actual economic data,and statistical analysis is the main research method.Firstly,the impact of reform on local government revenue is studied through the tax revenue of coal resources and the proportion of resource tax in major coal-producing provinces over the years.Secondly,the impact of reform on enterprises is studied through the change of tax burden of listed companies.Thirdly,the impact of reform on coal mining and washing industry is studied through coal price,coal output,industry income and profit.Finally,through coal consumption,industry output value,industry producer factory price to study the impact of reform on coal consumption related industries.The following conclusions are drawn: Firstly,the reform of coal resources tax has significantly increased local tax revenue,and the greater the coal production,the more obvious the effect of provincial income increase.Secondly,the impact of the reform on the tax burden of listed enterprises is not obvious,which also meets the policy requirements of not increasing the tax burden of enterprises at the beginning of the reform.Thirdly,because the tax burden has not changed significantly,its impact on the coal mining and washing industry is not obvious.The price,output,income and profit of the industry are mainly affected by the overall economic environment of the coal industry.Finally,the reform reduces the coal consumption and output value of related industries,thus the producer’s exfactory price of related industries also decreases,and the higher the coal consumption,the more obvious the decline in the industry.In view of the further improvement of coal resource tax,two feasible suggestions are put forward,namely,improving the formation mechanism of coal price and increasing the tax rate of coal resource tax appropriately.The main research method in this paper is statistical analysis method,which makes the results more intuitive and clear,and avoids the errors caused by the subjectivity of choosing variables when using the model to study the model.However,statistical analysis methods also have some drawbacks,which require high data integrity.However,in the process of data collection,some years of data can not be obtained due to statistical lag,which makes the conclusion slightly insufficient.