Study On The Policy Effect Of Coal Resource Tax Reform In China

The development of our country's economic depends on the coal energy which has always been the main traditional energy source.However,our traditional coal resources have been excessively wasted and the ecological environment suffered serious destruction due to the uncontrolled exploitation and consumption.Therefore,how to improve the efficiency of coal energy utilization and alleviate the environmental pollution caused by excessive coal consumption has become a hot topic.Taxation can play a very important role.On August 26,2019,China officially promulgated the Resource Tax Law of the People's Republic of China,which includes the relevant tax law requirements for coal resource tax.In fact,this law has been nearly five years since the reform of coal resource tax in 2014.Has the utilization efficiency of coal resources in China improved in the past five years? Has the environmental pollution caused by excessive coal consumption been improved? And has the coal resource tax reform played a role in it? How effect about this reform? These are the ultimate purpose of this study.This study base on the purpose of coal resource tax reform,which about the effects of the exploitation and utilization of coal resources and the impact on environmental protection.Among them,the impact of the reform on coal resource extraction and utilization efficiency are mainly reflected in the management decisions of coal mining and dressing enterprises.Therefore,this article select a typical coal mining and dressing company which is named Lu'an Environmental Energy Company in Shanxi to study it's transformation before and after the reform of the coal resource tax.Through the study of this case,it is found that the reform of coal resource tax has caused the tax burden and production cost of coal enterprises to increase,and the operation behavior of coal enterprises has also changed.After the reform,in order to reduce production costs and obtain certain profit margins to improve their development capabilities and industry competitiveness,coal companies have to take measures to control coal production in the short term.Including reduce production capacity to prevent excess capacity of coal.Besides,coal companies have also increased their investment in science and technology to achieve safe and efficient mining of coal resources and enhance their capacity for sustainable development.According to the changes in resource extraction and operation methods before and after the coal resource tax reform by Lu'an Environmental Energy Enterprises,it can be seen that coal resource tax reform can improve the efficiency of coal resource mining and utilization.In addition,this article uses the soot-type environmental pollution status to measure the environmental damage caused by the consumption of coal resources in order to study the effect of coal resource tax reform on environmental protection.The specific research method is establishing the dynamic panel model about 31 provinces,autonomous regions and municipalities(excluding Tibet)from 2007-2017.This model uses the total amount of sulfur dioxide emissions as an explained variable to measure the level of soot-type environmental pollution in each region,and uses the change in coal resource tax revenue as an explanatory variable to represent the reform of coal resource tax.In addition,some control variables have been added,including the squared GDP per capita,scientific and technological expenditures,and total investment in environmental pollution control.The empirical results show that: the increase of coal resource tax revenue is beneficial to reduce the emission of sulfur dioxide.That is to say,this reform of the coal resource tax can reduce the level of soot-type environmental pollution.At the same time,the emission of sulfur dioxide is inertia and affected by the previous period's emissions and the effect is huge.Besides,the impact of scientific and technological expenditure on sulfur dioxide emissions is also significant.However,the effect of environmental pollution treatment investment is not obvious.In addition,empirical results also prove that the applicability of environmental Kuznets curve EKC in China.Therefore,the coal resource tax reform can achieve its policy objectives.In other words,this reform can improve the efficiency of mining and utilization of coal resources and reduce soot-type environmental pollution.