The formation of the environment of fair competition in coal enterprises is on the basis of these factors that influence the coal recourses' exploring conditions. This thesis will present a quantitative analysis and evaluation on the degree of difficulty in exploration in coal enterprises. It will be expounded by establishing an evaluating model of the subordinated function, and then fixing the level of the degree of difficulty in the coal resources' exploration. Here, by studying the burden of tax revenue, and according to the level of the degree, the tax rate in the coal enterprise will be fixed. Then the government office can regulate and control the coal market through tax revenue. Furthermore, the coal enterprises, which are of different exploring conditions can take part in the marketing competition in a relatively way. The coal resources' exploring conditions and the tax revenue will be inseparably combined in this thesis in order to make the above two factors together can contribute to the fair competition in coal industry. Meanwhile, this thesis raises some effective ways and methods for the government office to regulate and control the coal enterprises. Finally, this thesis will illustrate the value and bright prospect of giving a further study on this topic by way of analyzing the concrete examples. |