Research On The Transform Of China Coal Rebate Policy

Coal is the foundation of energy and the major resource in China. The natural energy resource endowment structure determined that coal will be dominating in our energy structure for a long time in future. Our economy is still in the middle stage of the industrialization, our need for the energy and using quantity of it are great. In 1990's, the coal tax rebate policy was brought into force to increase export. And the rate of coal tax rebate was raised two times, which cut the coal export cost and made coal export rise in a high speed. Recently with the high-speed development of the economy, problems arose in the process of coal mining and coal operation, such as deficient minable reserve per person and coal over-mining. Controlling coal export and setting up strategetic coal reserves is important policies which have relation with energy safety and coal resource uses sustainability. After entering 21st century, the government adopted relative measures one after another to strengthen the coal resources macroeconomic regulation and control, declining the rate of the power coal export rebate to control coal export. In January and May 2004, the rate of the coal and burnt carbon export tax rebate was lowered twice. The rate of the coal export tax rebate was reduced to 8%, The rate of the coke and coking coal export tax rebate was canceled, and the rate of the coal export tax rebate was canceled on September 15, 2006, simultaneously implementing coal export quota measure. Right under such background, The thesis chose to conduct the research to the transform of Chinese coal export tax rebate.In this thesis, the first part analyzes the pattern of currently international coal trade and Chinese coal export; The second part introduces the establishment and the main adjustment of the Chinese coal export tax rebate policy; The third part carries the economic analysis onto the export tax rebate, and examines the coal export quantity change in the process of transforming Chinese coal export tax rebate policy, and carries statistics analysis onto the coal export tax rebate; The fourth part elaborates the reasons which cause the transform of Chinese coal export tax rebate policy, and studies the effect factor of the transform result; The fifth part discusses the existing questions in the transform of the Chinese coal export tax rebate policy and the negative influence it brings to the coal product; the final part, after a series of the transform of Chinese coal export tax rebate policy, puts forward several proposals for the government and the coal producing and exporting enterprise...