on analysis of the coal resource tax attributes（在分析煤炭资源税的属性）.docVIP

On analysis of the coal resource tax attributes [Abstract] will study the general theory of the coal mining industry in price and royalties, resource tax, mineral resources as coal resource costs based on tax theory, China’s current coal industry, the resources tax and mineral resources essential property is rented, the owner of the market for coal resources of the ‘gift’; owners can rent the use of coal resources in the economic means to control or influence the behavior of miners, to achieve the sustainable use of coal resources, therefore, to achieve political rights rent tax system, tax system changes to the ownership of the coal resources in the direction of tax reform. [Keywords] coal resource tax, cost, resource rent tax adjustment China’s ‘oil, less gas, rich in coal,’ the energy structure determines the economic development of China’s coal resource base of coal in total primary energy consumption, the composition has about 70%, and according to forecasts, the consumption structure nearly sixty years in difficult to change. But coal is non-renewable resources, according to BP (2007) estimates that China is only 114.5 billion tons of coal reserves available for mining life only 45 years, so the coal industry, sustainable development, the continuation of coal resources, energy development and so is our government must pay attention to the reality of this paper from the tax perspective facing the coal industry tax provisions set to analyze the purpose and role, China’s coal tax system should study the role and direction of change. First, China’s coal resource tax structure China’s current taxes are mining coal resources (exploration, mining rights) price and user fees, tax resources, mineral resources (see Table 1). 1 mining royalties and the purchase price. Two royalties and the price set in mind is to improve the system of paid use of mineral resources, form a highly efficient mechanism for resource exploration funds to achieve the ef