Research On Influence Of Resource Tax Innovation On Coal Industry

With the rapid development of Chinese economy, our living environmentis destroyed badly because of this as well. This long term environmentproblem brings much realistic and potential damage to us. In China, duringthe coal extraction and production, many coal companies consume hugenatural resources which polluted the environment seriously.The fast growing of economy and energy demand is not only caused bythe extensive economy growth form but also related to the lackness of theresources tax management. Resource tax is one of Chinese economymacro-control tool, it’s important to avoid the resources waste, avoidenvironment pollution, optimize distribution of resources and sustainedeconomic development.However, in China, no deep reform in resource tax policy in recentdecades after the first collection in1984.Per current status, theresource tax policy can not balance the revenue difference and can notmake the price match the actual value of resource product, also can notprotect the environment. So current resource tax policy is deviated fromour market system development and sustainable development targetTherefore, optimize resource tax becomes one of the most important targetto reform our economy system. According to the Literature Review ofdomestic and export, analysis the problem of current resource tax policy.Set Inner Mongolia Yitai Coal Co.,Ltd as an example of case, give theadvice on reform solution as Clear tax basis, tax from price,rationalization of fees and strengthening of tax system, set reasonabletax rate, optimize the purpose of legislation,expand the scope of the tax.