The Research On Ad Valorem Collection Reform Of The Coal Resource Tax In China

Since twenty-first Century, the coal industry market continues to deepen, the coal resource tax from the amount of fixed charge is not more and more adapt to the development of the market. On September 29, 2014, Premier Li Keqiang presided over the executive meeting of the State Council put forward on 1 December 2014 the formal implementation of coal resources tax reform ad valorem, which is to adopt from the price reform in the field of oil and gas resources tax and a important reform initiatives.The time from the general principles of the ad valorem reform is under the condition of not increasing the tax burden of coal enterprises to achieve "fees", "tax",play the resource tax tax regulation. This reform has many innovations, such as the first to distinguish between coal and coal, coal washing rate, by the provincial government to develop the differential tax rate, given to the failure mining tax incentives. The reform to help the coal industry turnaround recovery, improve coal products in the market price formation mechanism has important significance.This paper from the coal resource tax reform process, the coal resources tax from ad valorem reform of the specific content, Lu’an ring for coal on behalf of the enterprises in the before and after the reform of tax and fee burden changes, ad valorem for the reform of the current tax collection and management system of the impact and how to deepen the coal resource tax from ad valorem reform and other aspects of the problems existing in the current coal resource tax reform or possible problems, and puts forward some feasible suggestions.The conclusions of this study, first "fees" after "tax" to ensure that the ad valorem reform does not increase the tax burden of coal enterprises for the reform is the general principle of the coal resource tax levy mode reform, not only in the initial stage of the reform to strictly implement the reform of more to make sure not to increase the tax burden on enterprises. Collection and management reform is to ensure that the coal resource tax reform ad valorem implement the decisive link, the local tax authorities to continue to explore a reasonable way to determine the taxable price of coal products, explore the dynamic mechanism of washing coal conversion rate formulation and adjustment, under the guidance of the superior tax authority to expand the scope of coal resources tax, refine and implement the coal resource tax from ad valorem reform reform program and a related to the objectives of the reform.Deepen the coal resource tax reform ad valorem to from three aspects, not only to deepen reform of the elements of the tax system, promote the reform of local administration system, but also improve the relevant supporting system reform, which for coal resource tax reform and the target reached is also important.