Study On The Coal Enterprise Resource Tax Burden

Coal is our country important fossil energy. In 2014, the proportion of coal reached at75.6% in fossil energy consumption structure.At second consumption of fossil resource, the thermal power accounted for more than 60% of national electricity output. Coal is main products of energy consumption in our country. Coal is still the necessity of residents’ daily life and heating during the winter. Due to the consumption of coal has increased rapidly, environmental externality has become more and more obvious.And because of inefficiency of extensive development pattern and destructive effect increasing in coal enterprises, government’s regulation of production and consumption of coal product is urgently needed.One of our government regulate coal production and consumption behavior of the main taxes currently resource tax. Coal resource tax levied reflects the "Pigou tax",the theoretical basis of resource rent tax theory and equity theory, the purpose is to measure the tax to promote conservation and intensive utilization of coal resources and reduce coal consumption caused by negative external economic effects. For a long time, China’s coal resource tax is imposed by way of levy from the taxable amount. Coal resource tax from the amount levied in a particular historical period,played in the regulation of coal production and increase the role of government tax revenues. But with the rapid economic and social development, especially among coal development "golden years" sharp rise in coal prices, from the amount of taxable manner can no longer play the coal resource tax due role in the regulation of coal resources tax ad valorem terms levy reforms. After a long discussion and tax administration aspects of a long academic research, in 2014 the Ministry of Finance,the State Administration of Taxation issued taxation(2014) No. 72, decided to approach the coal resources tax levied from the amount of the original collection become part of the sales price by sales levy, which the coal resources tax ad valorem reform kicked off in the country.Coal enterprises are major coal resource tax turned over to those who adjusted the way the coal resource tax levy must be the impact of the first engaged in coal mining,washing and processing and marketing enterprises. Coal resource tax amount levied by the changes from ad valorem resource tax tax burden of coal enterprises mustchange will occur, but the coal companies can withstand the changes of coal resources tax ad valorem tax level, the enterprise of coal resources Are tax tax burden moderately reasonable, both coal resources tax ad valorem reform must address the topic, but also to maintain stable coal market supply and demand, national security energy structure and strategies, as well as an important factor in the national economy running smoothly.Currently more academic discussion is to select the coal resource tax levied on the way, the question tax basis, applicable tax rates and other macro aspects of the impact of coal enterprises concerned levied ad valorem tax levels in the study comparing the micro level less. In addition, because China’s current energy management mechanism is not perfect, coal market supply and demand sides unequal position in the market,state-owned scientific production management, supervision of coal production subsidies and preferential measures are not in place and other issues, to promote and deepen the coal resources tax ad valorem The reforms also need to complete the reform measures to achieve the purpose of the reform.In view of this, the paper Pigou tax theory, the resource rent tax theory and tax fairness theory, with ten companies listed coal resource tax burden was studied, using empirical analysis, by GM(1,1) gray model, derived and predict changes in the case of ad valorem rates of 8% of the coal resource tax corporate tax burden level. The results showed that from the ad valorem, coal resource tax corporate tax rate when compared to the amount levied have increased from obvious, but trends vary; the short term, the company’s coal resource tax tax rate increase, but In the long run, still within the affordable range. On the basis of empirical results and analysis, normative research paper presented to promote coal enterprise resource tax tax burden Reasonable and deepen the coal resources tax ad valorem smooth progress of the reform proposals.