Study On The Change Of Tax Burden Of Mining Enterprises Before And After The Reform Of Resource Tax And Its Influencing Factors

For the sustainable development of my country’s economy,it is necessary to reform the resource tax system of mining enterprises in a targeted manner.Since my country started to levy resource tax in 1984,it has been more than 30 years,and the price of resource products is prone to fluctuate with changes in the industrial environment.Therefore,the specific collection of resource tax will inevitably not meet the requirements of high-quality economic development in our country.On June 1,2010,the state carried out a pilot reform of resource tax on crude oil and natural gas in Xinjiang.In the same year,the pilot area was extended to some western provinces.In December 2014,the coal resource tax was changed from a specific amount to an ad valorem.On July 1,2016,the resource tax reform was promoted nationwide.The current tax system reform is mainly carried out from the two aspects of "ad valorem taxation" and "cleaning up fee funds" to coordinate and optimize the taxation structure.Because "ad valorem" and "cleaning up fee funds" will have different impacts on the resource tax burden of mining enterprises,and thus affect the comprehensive tax burden of enterprises.So,what is the mechanism of the impact of resource tax reform on the tax burden of mining enterprises? In addition to the resource tax reform,what other factors will affect the tax burden of mining enterprises?How did the resource tax burden and comprehensive corporate tax burden of different types of mining companies change before and after the resource tax reform? Are there differences in the tax burden of mining companies in different regions? How will the various influencing factors affect the comprehensive tax burden of a company? This article will focus on these issues.On the basis of relevant literature research,this article first defines the two concepts of mining industry and corporate tax burden,elaborates on the basis for the classification of different types of mining industry and the measurement method of corporate tax burden,and sorts out the resource tax reform.The history of the resource tax reform and the mechanism of the impact of the resource tax reform on the tax burden of mining enterprises,and other factors that affect the tax burden of enterprises are analyzed.Secondly,a comparative analysis of resource tax burdens and comprehensive corporate tax burdens of mining enterprises in different categories and regions before and after the resource tax reform.Thirdly,this article uses the relevant data of listed companies in the mining industry from 2010 to 2019,based on the previous theoretical analysis and realistic analysis,to verify the influencing factors of corporate tax burden by constructing a multi-period double difference model,and analyze the impact of various factors on corporate tax burden.Finally,from the perspective of the government and the enterprise,this article proposes policy recommendations on how the government can improve the resource tax system and other related tax policies,and how companies respond to changes in resource tax burdens.This article mainly draws the following conclusions: after the resource tax reform,the resource tax burden of listed companies in the mining industry has risen while the comprehensive tax burden has decreased,and the changes in the two are opposite.A horizontal comparison of the tax burden of different types of mining companies reveals that coal mining after the resource tax reform The resource tax burden of the processing industry has the largest increase,and the comprehensive tax burden of the non-ferrous metal mining and processing industry has fallen the most,and the comprehensive tax burden gap between various types of enterprises has narrowed after the reform;a comparison of the tax burdens of mining enterprises in different regions found that,Before and after the resource tax reform,the resource tax burden of the eastern region was lower than that of the central and western regions.Before the reform,the comprehensive tax burden of enterprises was higher than that of the central and western regions.After the reform,the opposite was true.After the reform of the resource tax,the resource tax burden of the two major regions and the comprehensive corporate tax burden The gap is narrowed.Through empirical analysis of the influencing factors of the comprehensive tax burden of mining enterprises,it is found that the resource tax burden and resource tax reform policies will increase the tax burden of the coal mining and washing industry;the implementation of the VAT reform policy reduces the three types of mining enterprises The tax burden of the coal mining and washing industry will be reduced by stronger debt solvency,stronger operating capacity and larger asset scale,while higher profitability will increase the coal mining and washing industry and the non-ferrous metals industry.The tax burden of the metal mining and dressing industry,but it will reduce the tax burden of the oil and natural gas extraction industry.