The Impact Of Resource Tax Reform On Company XLC And Countermeasure Research

With the development of Chinese economy,the problem of the gradual exhaustion of environmental pollution and resources has been a focus issue that placed in front of people.There are many mining enterprises in China,but caused by the lag of mining technology and the weakness aware of environmental protection,enterprises only consider the present economic benefit and often ignore the rational development of resources.The extensive exploitation of enterprises makes the waste of resources seriously,and the irreversibility destroyed of the ecological environment.Resource tax reform is introduced in such a background,the purpose is to change the current situation of mining enterprises extensive management through the optimal tax rate,Cleaning costs to state taxes and the changed from volume to AD valorem duty,and promote transformation and upgrading of enterprises,and at the same time,increase the comprehensive exploitation and utilization of resources lead to strength,avoid to cause the waste of resources.The general thought of the resource taxes reform is not overall burden on enterprises,but because of it has many items,and some items of resource tax rate are higher than before,which makes part of the corporate tax increases.The XLC enterprises with textual researches are the one with increasing tax burden.In this article,through detailed analysis of the enterprise operation process,cost and financial statements and other information,all the conditions before and after the tax reform in detail,discusses reform of resource taxes to the enterprise caused by the influence of the profit ability,cost,etc,and combining with the specific content of the reform of resource taxes to discover the problems existing in the enterprise now,to fit the enterprise actual situation countermeasures are put forward.The reform of resource tax certainly will cause great changes in the whole mineral industry.For XLC enterprises,it is necessary to adjust their own mining mode soonly,improve the advanced technology level,strengthen the rational utilization of resources,thus reduce the cost of production and operation and obtain the long-term development of the enterprise.In addition,for the entire mining industry,it is important to plan for the next step of the enterprise.Now enterprises are facing not only into the challenge of production management level,more and more challenges and social level,the lack of resources and the environment is bad all companies need to actively to face the common problem,thus for enterprise reform is also very important.Under the background of the reform of resource taxes,mining companies should be more clearly recognize that only together on the economic development and resource protection,continue to strengthen the management of the enterprise,increase of enterprise cost control,taking the path of sustainable development,to enable enterprises to healthy development for long.