The Construction Of The Coal Resources Full-cost Based On External Perspective

Coal resources occupies more than half in the proportion of primary energy consumption inchina, which has a lower prices than other energy products, and the lower coal prices exacerbatesthe rate of depletion of coal resources. The external phenomenon of coal resources is veryserious, whereas environmental externalities and intergenerational externalities phenomenonhave not attracted sufficient attention.Compared to other major coal-producing countries, China’s coal business tax burden isrelative higher, but because of incomplete cost phenomenon of coal resources in our country, theinterest of the resource owner has not been reflected, negative externalities of coal resources hasnot been compensated, and the tax structure should be further perfected. It related to the gamebetween the government, the coal enterprises and residents of multi subject in the coal resourcesdistribution of interest, and the distribution of interest of coal resources will affect theexternalities of coal resources.First, based on comparing the coal resources tax and fee status quo between home andabroad, this paper points out the problems existing in the coal resource tax in our country atpresent and the need to be improved, and find that the current resource is the root of which causeunreasonable taxes coal resources in China’s outside of the prominent phenomenon through thestudy. Secondly, the paper analyzes the behavior of the game in China’s coal industry betweenthe government and enterprises, found that the government can not arbitrarily set tax policy, butthe coal companies can achieve game with the government by adjusting the output of coal. Third,it analyzes the role of coal resources tax policy principle of externalities, giving the externalevaluation criteria, focusing on the influence of income distribution on externalities, the price ofcoal resources of coal resources intergenerational externalities the impact and the different waysof resource tax levied on the intergenerational impact of external nature. Finally, this paper putsforward the idea of China’s coal resources total cost and the analysis of the impulse response ofthe tax burden of China’s coal industry, put forward some ideas and principles of full cost ofconstruction, in order to provide policy reference for the coal resources of our country to solvethe externality and tax reform.