The Study Of Xinjiang Coal Resources Exploitation Tax And Fee System Based On Eco-compensation

With the rapid development of economy, coal resources as an important material inhuman life and production, plays a more and more important role, according to statistics, coalaccounts for the total energy consumption proportion has reached as high as70%, fullyembodies the coal resources as the important role of China’s energy strategy. Xinjiang is thehighest coal resources reserves of the province in China, provides sufficient coal resourcesfor each industry nationwide each year, especially after entering the "Twelfth Five Year Plan"period, many well-known domestic coal enterprises have settled in Xinjiang, invested largeamounts of funds, promote Xinjiang coal resources development and economic development.However, the exploitation of coal resources is a "double-edged sword", the amount of coalmining area has increased, economic benefits has improved, at the same time, the damage andimpact to eco-environment caused by coal mining is increasingly prominentit,too.The impacton the ecological environment caused by coal resources exploitation in Xinjiang mainlyreflected in the land, air, water pollution and the damage to local ecological system, theannual direct economic losses caused by up to several hundred million Yuan per year,Xinjiang has invested a lot of money in the restoration environment.Our country’s current coal tax system mainly includes taxes, capital gains and othertaxes and fees, this paper introduced the details of the implementation of coal tax system inXinjiang.According to relevant statistics, coal enterprises have nearly a hundred kinds of taxtypes.Based on the analysis of a enterprise’s total tax burden, added value tax, resources taxand resource compensation fee in Xinjiang,and the analysis of the national mining industryvalue-added tax, come to conclusion of coal enterprise value-added tax burden is too high andthe coal enterprise tax burden is high, and analyzed the causes of this situation.This paper introduces the coal resource tax system of some mainly coal resource countryabroad, and put forward the foreign worthy aspects to our country and Xinjiang.Theecological environment problems become more and more serious, ecological compensation isimminent. Only the ecological compensation funds is sufficient, the government can makegreat efforts to repair and government the destructed ecological environment. In order to realize the ecological compensation of coal resources, this paper suggests reform the taxsystem, resource tax reform as the core, adjust the other taxes and improve relevant laws andregulations, combined with the implementation of the policy, realize the ecologicalcompensation.