Study On Optimal Coal Resource Tax Rate Based On Sustainable Development In Shanxi Province

Natural resource is the condition and material foundation for people to thrive,which is our precious wealth.The continuous progress of society and the strong desire to promote economy makes our demans for natural resources increasingly rise.In the mining and processing of resources,ecological environment is damaged and human's health even survival has also been damaged and solving the contradiction between resources and regional development is imminent.In some developed countries and regions,the resource tax's main role is to maintain resources,and limit the exploitation,protect ecology,etc,acting as the coordinatorin.Therefore,timely reform of the current resource tax,in order to better play its coordinating role on the road of sustainable development has become an inevitable move.Shanxi Province,the coal production and reserves are ranked first in the country,is a large province of coal,so the research on the coal resource tax rate in Shanxi province is more valuable.Firstly,the domestic and foreign research on the status of resource development and resource tax in the area are summarized;secondly,the analysis of the problems encountered in Shanxi Province in the process of sustainable development,the root of the problem of deep analysis;finally,based on the problems,establish related model to promote the development of Shanxi Province,the optimal tax rate estimates,for subsequent optimal tax rate of the research provides some reference and provide a theoretical basis and support for the development of the Shanxi Province in the future of coal resource tax rate.The main conclusions of this paper are as follows:(1)through analyzing the current status of the development of Shanxi Province,the conclusion is drawn that Shanxi province is facing the dual pressures of economic stagnation and serious ecological environment destruction in the sustainable development.Because the coal industry is one of the dominant,leading to the irrational economic structure of Shanxi province and the lack of technological innovation.At the same time,due to the serious dependence on coal resources,and ultimately caused by excessive exploitation of coal resources and lead to serious ecological damage.(2)in between the resources tax and economic and ecological effect in the study of the mechanism of,respectively of coal resources tax under the condition of open economy for the influence mechanism of sustainable development,and closed under the condition of coal resource tax on sustainable development mechanism are studied,it is concluded that the open conditions to the optimal rate of coal resource tax to gradually move closer,can not be directly implemented,or it may lead to regional economy to promote the development.According to the characteristics of Shanxi Province labor and capital mobility difference proposed in Shanxi Province to achieve the optimal tax rate of coal resources,the coal resource tax rate is slightly lower than the optimal value,and then gradually to the optimal tax rate of coal resources near.(3)the model is used to calculate the optimal coal resource tax rate in Shanxi province.First use the input-output model to calculate the departments in Shanxi Province due to the change of coal resource tax rate changes,based on a weighted sum model,coal resource tax rate produced is influenced by several factors of a weighted sum,the highest score of the corresponding tax rate,which is to find out the optimal coal resource tax rate.