Study Of China's Coal Industry Tax Issues

Accompany to the deepen of Harmonious society, establishing green society becomes the common objective.from 1997 on, essential changes have taken place to Chinese macroeconomic, it is the first time Chinese macroeconomic lack of available demand in the real meaning.but we have to face the challenge of currency inflation when seller's market change to buyer's market, problems of energy sources lead to economic fluctuation and deteriorate of environment, then we have to find the way to deal with them. The writer focus on the problem of coal. Coal price is marketable in the near few years, however, it is neither totally planned nor completely marketable but the community inside and outside the plan, importance and non-importance, that leads to the particularity, bondage and crisis of Chinese coal market.This thesis focus on the introduce of Chinese coal taxation and taxation policy, by the analysis of it to research the taxation situation of Chinese coal industry and the influence of taxation. Then speculate on taxation problems exist on the development of coal industry and how to settle it. The writer start with status quo of Chinese coal industry, simply introduce the status of coal industry in Chinese economy and the necessity to analysis coal taxation firstly, by collecting stack of data to illustrate the burden and demerit of taxation policy in coal industry, and point out how to improve Chinese taxation policy, eliminate its bondage to coal industry. finally, the writer summarize the innovation method.Although coal industry has achieved improvement, the coal taxation rate has just slightly reduced from the implement of innovation policy from the taxation point of view, the policy and system have not developed essentially, therefore, exist taxation policy not suit to the improment of Chinese coal industry but interrupt its growing. Through the analysis of several large scale coal corporation, this thesis comes to the conclusion that the existing coal taxation structure, collection object and collection mode is unreasonable, then find out its reason, combine to harmonious society, energy saving and environmental protection mentality, focus on the whole economy, aim at upgrading of coal industry, simply illustrate the general way and principle of taxation innovation and some methods and countermeasures to adjust these problems. The writer hopes these measures can contribute to the improvement of taxation innovation exert their function.