Tax's Influence On The Coal Enterprise's Exploitation Activities

In our country,coal resources have been excessively exploited,which lead to negative impacts such as the waste of resources and price fall.The coal enterprise's tax burden is considered to be one of the important factors that affect coal investment and exploited.At first,this paper constructs a model of Euler investment considering tax,using empirical analysis methods;secondly,we build a coal exploited control model,using the simulation analysis methods.We come to a conclusion: First,the enterprise tax burden inhibits coal enterprise fixed assets investment,its effects include two parts,include direct effect and indirect effect.The direct effect has a positive influence on investment,promote enterprise's investment in fixed assets.The indirect effect inhibits the investment.Second,in the early time of the whole period,resources tax and value-added tax can inhibit the production of coal;in the depletion period,the tax will promote the exploiting production.The longer the depleting time,the higher the discount rate,the higher the production cost,the more obvious the tax's inhibition effect is.