analysis of the value-added tax and resource tax reform on the impact of coal enterprises（分析增值税、资源税改革对煤炭企业的影响）.doc

Analysis of the value-added tax and resource tax reform on the impact of coal enterprises [Abstract] With the social and economic development, the coal business, ‘many small, scattered, chaotic,’ the backward economic structure can not meet the social development, integration of coal resources in corporate mergers and acquisitions, eliminate backward production capacity is the main trend, combined with value-added tax and resource tax reform, the coal companies made new demands, which requires concentration by the coal industry, the safety of coal, intensive and efficient development and promote the development of coal industry restructuring, security and harmonious development and the modernization of the coal industry, protecting the environment, looking for ways to develop low-carbon economy. [Keywords] VAT; resource tax reform; coal business transformation and development; security and development; low-carbon economy path With the social progress and development, some of our taxes can not meet the needs of modern economic development and this end, the state conducted a pilot of some tax reforms, such as the transformation of value-added tax and resource tax reform. A VAT The so-called value-added tax, that is, China’s current production-type VAT to consumption-based value-added tax in the current production-oriented value-added tax, corporate fixed assets purchased included VAT tax, tax deduction is not allowed; in the implementation of consumption-type VAT, it means that this part of the taxes can be tax deductible. the use of value-added tax on the world’s most market economy countries, the implementation of a consumption-type VAT because it is conducive to enterprise equipment renovation, so popular businesses welcome. In 2008 China’s VAT reform to promote the study and formulate implementation plans across the country. Implementation of VAT is reducing the burden to businesses, orientation is to encourage enterprises to update equi