Discussion on the Achievements and Problems of Coal Resource Tax Reform and Counter-Measure Research

Ad valorem collection of coal resources tax has achieved some results in improving the service effi ciency of coal resources and promoting the healthy development of coal industry. And it has exerted certain impacts on coal industry and local finance. However, some problems have also emerged, for example, the shift of the tax burden of coal enterprise is diffi cult; resource recovery ratio has not linked to tax; special and rare coal resources tax is low and not unifi ed. In response to this, this paper offers some measures, these are: the shift of the tax burden of coal enterprise must be solved by VAT transition and improving the utilization effi ciency of coal resources and the sale price of coal product. Linking coal resources tax to recovery ratio, and eventually the recovery rate of the enterprise is inversely proportional to the resource tax, that is, the higher the extraction rate is, the less the resources tax is. Flexible rates must be carried out, that is, tax rate of coal resources should be adjusted dynamically according to the change of the economic situation and other factors. At the same time, the appropriate readjustment will be made when the unit tax amount of the special and rare types of coal resource is improved.