Study On The Financial Influence Of Resource Tax Innovation On H Coal Company

Along with the rapid development of our national economy and the people’s living standard, our living environment is destoryed badly and environmental protection is become more and more important. China’s energy production structure mainly based on coal consumption, accounts for about 76.2% of the total annual energy consumption. For quite a long time, coal still the main component of our country’s source of energy consumption. And country is currently in industrialized rise period, coal consumption will accelerate growth. Estimated over a long period of time, carbon dioxide emissions will cause negative effect to ecological environment. With the people to pay more attention to environmental problems, how to use tax to banlance between the enterprise and the government in the exploitation of coal resources, sales of mining, is the starting point of this dissertation.The Ministry of Finance and the State Administration of Taxation issued a joint about "notice on the implementation of the coal resources tax reform" in October 2014, issued the tax reform plan about the coal resources. The tax rate range between 2% to 10%, which take a major step in the reform of resources tax. This dissertation focuses on the hot concern about resources tax, and analyzes the necessity of the reform. According to the Literature Review of domestic and export about coal resources tax, analysis the problem of current resource tax policy, illustrate Resource tax reform is necessity and urgency. Set H coal company as an example, the tax rate is levied at 3%,5% and 10%, the impact on the enterprise tax burden and operating profit, etc. According to the evaluation results, the dissertation provides policy suggestion, to protect the exploitation of coal resources, in order to guarantee a long-term and sustainable economical.Resource tax reform will not accomplish at one stroke. To reduce the impact on other industries, and the relationship with other taxes. Coal resource tax reform is one of the six major tax reform field in China. Reform requires the government to do it’s work, make sure the reform just and smooth. And constantly improve the system of resource taxes. In the long run, this is conducive to the upgrading of industrial structure of coal enterprises. So is China’s resource tax,it will become more scientific and reasonable system.