| Since the "Twelfth Five-Year Plan",China has repeatedly proposed to accelerate the construction of a modern energy industry system.Taxation policy is an important economic tool for macroeconomic regulation and control.Resource tax is a tax that is directly related to the energy industry system.In order to solve the resource tax from the taxable amount under way unit tax is too low,the lack of flexibility and tax regulation is difficult to play and other issues,from December 1,2014,our country coal resources tax reform,the implementation of ad valorem and cleanup related The fee-based fund,the effect of this reform,whether it has an impact on the mining activities of enterprises,is worth studying.Based on the analysis of the principle of land rent theory,the theory of externality and the connotation and requirements of sustainable development theory,this paper explores the effect of resource tax ad valorem levy mode.Resource tax is directly linked to price,which enhances the sensitivity of miners to price.And tax flexibility,promote resource conservation and intensive use,and promote the healthy development of the resource industry.By comparing the resource tax amount and its tax burden and effective tax burden of Lu'an Huaneng before and after the reform,the resource tax reform has led to the conclusion that the resource tax burden of Lu'an Huaneng has increased.The increase in resource tax burden will increase the cost of resource development and use,and have a direct impact on the company's revenue.It will force enterprises to improve mining efficiency,rationally control the amount of mining,increase energy conservation and pollution reduction,and achieve efficient green energy.Mining,speeding up the transformation of development methods to intensive.The research in this paper has certain reference significance for traditional coal enterprises to deal with the increase of resource tax burden,improve mining level and achieve transformation and upgrading after resource tax reform. |
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