A Study On The Taxation Law Of Chinese Coal Resources

With an all-round analysis of the outstanding problems accumulated during the mid-term and long-term development of the national coal resources and of the deep conflicts thereof caused that have limited the national economic development, this paper reveals profoundly that the predominant reason for those problems is the defect in the present legal system of coal resources taxation. It further explores the theoretical basis for the reform on the legal system. This paper aims at establishing a better legal system for coal resources taxation, which should be not only in favor of the protection and sustainable utilization of coal resources but also in line with national energy strategy, not only in favor of adjusting resource-degree difference income but also ensuring the financial income as sufficient as possible. The relevant new legal system should be based on perspective of scientific development and with the consideration of strengthening the function of the lega system for coal resources taxation, accelerating national energy and industrial base construction and energy structure adjustment, and enhancing the power of solving existed contradiction and problem.The establishment of national legal system for coal resources taxation reflects the reforming process of coal resources from free exploitation to national ownership. However, due to a lack of scientific basis, the actual effect is far from the original assumption weakness exists in the adjustment of resource-degree difference income, the compensation of social cost, the promotion of reasonable utilization of coal recourses, and the improvement of revenue. These problems are caused by the defects existing in the present legal system for coal resources taxation: the failure to reflect price and the small tax volume resulted from the unpractical design of tax rate; the over-centralization of taxing power and a lack of dynamic adjustment;a lack of encouragement mechanics;the great waste existing in the process coal mining resulted from the fact that taxes are levied according to the sales volume, a divergence from the idea of constructing a recourse-saving society. Thus, it is urgent to reform the present legal system of coal resource taxation.Reform of the legal system of coal resources taxation needs scientific theoretical support. The perspective of scientific development is the guideline for the reform. The resource value theory, the resource rent theory, and the external theory are the economic basis. The principles of legal determination of taxation, of equal efficiency and of benefit balance form the nomological basis. The aim is to promote the sustainable utilization of coal recourses. The present paper intends to make a scientific and feasible design of the legal system of coal recourse taxation from such aspects as the elevation of legislation; the improvement of the basis for taxation, of scientific calculation of tax rate, and of the total tax volume; the reform of the taxing power; the enforcement of tax reduction; and the enhancement of legal responsibility.Reform of the legal system for coal resources taxation is a deep and extensive innovation that involves such areas as social politics, economy, consciousness etc. Considering the possible bindings which might encountered in the reform, we still have a long way to materialize the designed system and reach the ideal theoretical effect.