The Influence Of Coal Resource Tax Reform On The Price And Production Efficiency Of Coal Industry In Anhui

In China,coal resource involved in the main types of taxes,including value-added tax,city maintenance and construction tax and education additional expense,enterprise income tax and resource tax.Aiming at the phenomenon of environmental pollution,waste of resources and inter-generation unfairness caused by resource exploitation,which result in the environmental externalities and intergenerational externalities,taxes and fees are usually used to adjust resources.Due to the fact that the resource tax is difficult to regulate the price of coal resource,China began to implement the reform of coal resources tax in 2014.The coal resource tax reform has a direct impact on the coal industry tax burden.The change of the tax burden of the coal industry directly affects the adjustment of the price and production efficiency of the coal industry.Firstly,the tax burden of the coal industry depends mainly on changing prices,but this process inevitably has an impact on its downstream industry and the residents sector.In addition,coal companies will reduce their own costs by way to offset their impact,mainly rely on the adjustment of production factors to achieve.Based on the above analysis,this paper uses empirical analysis to study the impact of coal resource tax reform on the price of coal industry and related industries and the impact on the production efficiency of coal industry.The results show that:(1)the coal resource tax reform has a great impact on the coal industry and the high pollution and high energy consumption enterprises;(2)Due to the existence of price controls,the coal industry and its associated industries bear a heavier tax burden,other industries have less impact;(3)In the ad valorem model,the coal industry tends to increase its input to capital elements,correspondingly reducing the demand for labor resources;(4)The ad valorem model is conducive to improving the energy efficiency and achieving energy-saving emission reduction targets;(5)The coal resource tax reform has no direct impact on the total output of the coal industry.Finally,according to the above analysis and empirical analysis,this paper puts forward some policy suggestions.