Analysis Of Fiscal And Tax Policies To Promote The Transformation And Development Of Coal Enterprises

China is in an important period of economic development and the transformation of coal as the main energy in China,is at a critical stage of development,the smooth transition of coal enterprises directly affects the whole industry and the coal rich province of Shanxi's economic development,influence the substantive breakthrough transformation of Resource-based City,is directly related to the sustainable development of the country the finance and tax policy on coal industry development and transformation plays an important role in promoting.As one of the important macroeconomic policies,fiscal and tax policies can adjust the direction of enterprise development and the social and economic structure.It can effectively promote the transformation and development of coal enterprises.At the same time,the transformation and development of coal enterprises are closely related to the sustainable development of ecological environment,resources and energy,all of which have public character and externality.Therefore,the transformation and development of coal enterprises need the financial and tax policy support and guidance regulation of the state.This article from the coal enterprise restructuring and development perspective to study the tax policy,starting from the relevant theoretical basis,through access to information and literature summarizes the current development status of fiscal policy to promote the transformation of China's coal enterprises and the existing problems,and taking YQMY group as an example to a series of research and analysis.Learn from foreign experience to promote fiscal policy restructuring and development of coal enterprises,through the introduction of Kyushu in Japan,Germany and Ruhr two local enterprises to promote transformation and development of fiscal and tax policy analysis,through demonstration and summary of China's coal enterprises restructuring and development enlightenment.According to the above analysis,according to the coal enterprise,puts forward suggestions on the transformation and development of fiscal policy: broadening the financial investment and financing channels,to increase financial transfer payments,increase the preferential corporate income tax,resource tax reform,and earnestly implement the preferential tax law enforcement of environmental protection tax.Through the above policy recommendations and measures,we build a fiscal and taxation system that is suitable for China's national conditions and can promote the transformation and development of coal enterprises,and integrate the fiscal and taxation system into the key links of economic operation,and form a fiscal and taxation policy system that guides the transformation and development of coal enterprises.