Reflection On The Effect Of Coal Resource Tax Reform In China

With the deepening of the marketization of coal,the coal price mechanism is improving day by day.Since the coal resource tax has been levied by quantity-based collection from 1994,the separation of tax and prices,the high transaction cost of tax,and the low overall tax burden are increasingly prominent.The calculation reform for ad valorem collection was launched on December 1,2014.The effect of ad valorem collection is gradually revealed.This article selects the three perspectives of fiscal revenue,coal enterprise and tax collection and management for research and analysis.First of all,using literature research method,case analysis method and investigation analysis method,taking Yong’an City with relatively abundant coal reserves as an analytical sample,the article analyzes the changes in fiscal revenue in terms of tax revenue and administrative fees,the tax burden and development capacity of coal enterprises and the responses of tax authorities to the challenges.Secondly,this paper analyzes the problems of the ad valorem collection,pointing out that the tax system design has limitations on the tax rate design,the calculation formula,the tax preferential policies and the coordination and matching of related taxes;The tax collection and management encounter problems on accurately verified in the taxation price,the coal mining tax management,departmental collaboration and tax-related information sharing and the matching of tax human resources;In the case of public policies,the slow process of “clearing fees,establish taxes”,the inefficiency of coal-electricity price transmission mechanism,the imperfection of resource tax distribution system exist.Then,the causes of the ad valorem collection problem are analyzed.The limitation of the tax system design is for the difficulty in designing the tax system to match the development of the coal industry and the particularity of the coal industry.The taxation awareness of enterprises as well as the lack of departmental cooperation and information sharing mechanisms has caused problems in tax collection and management.Economic and fiscal system factors have led to inadequate supporting public policy.Finally,based on problems and analysis of the causes,it puts forward suggestions to improve the ad valorem collection of coal resource tax: to deepen the tax system design,optimize the tax collection andmanagement mechanism and promote the supporting public policy.