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Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia

Received: 27 December 2017     Published: 28 December 2017
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Abstract

China is a big country for coal production and consumption. Inner Mongolia, as an important province for coal supply, has the function of research representative. Due to overburden of coal enterprises under the existing coexistence of taxes and fees, imperfect tax bases make the interests of enterprises unequal. It is very common for coal enterprises to exchange short-term profits at the expense of wasting resources. The purpose of resource tax reform is based on the protection of resources, starting from the various elements of the resource tax system to achieve the comprehensive recycling of natural resources, and ultimately achieve energy-saving, emission reduction and sustainable development. Based on the discussion of Inner Mongolia coal resources tax policies and reforms, the paper clarifies the key directions of reform, puts forward some suggestions on how to carry out the reform in light of the original intention of reform, strengthen the policy of reducing costs and improving tax bases.

Published in Science Innovation (Volume 5, Issue 6)
DOI 10.11648/j.si.20170506.25
Page(s) 416-419
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2017. Published by Science Publishing Group

Keywords

Inner Mongolia, Coal, Resource Tax

References
[1] 刘晔.资源税改革的效应分析与政策建议[J].税务研究,2010,05:7
[2] 赵峰.关于对锡林郭勒盟煤炭资源税有关问题的思考[J].内蒙古科技与经济,2010,01:7-8
[3] 于光军.煤炭资源税改革对煤炭产业及内蒙古煤炭主产区的影响分析[J].北方经济,2014,06:6
[4] 张玉龙.煤炭资源税改革探析[J].煤炭经济研究,2012,2:5-8
[5] 李英伟.对我国煤炭资源税费体制改革的新构想[J].税务与经济,2013,02:16
[6] 李恒炜.矿产资源有偿使用的国际经验借鉴与税费改革走势[J].改革,2013,07:4-6
[7] 李波.煤炭资源税改革目标实现的困境与对策[J].中国人口资源与环境,2013,01:5
[8] 施文泼.清费立税:进一步深化矿产资源税费制度改革[J].涉外税务,2013,03:7-10
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[10] 王文平.我国煤炭资源税费合理性分析[J].2008,01:12-15
[11] 高文静.煤炭资源税费改革对工业“三废”排放的影响--基于山西的实证研究[J].生态经济,2011,03:20-24
[12] 李俊英.内蒙古煤炭资源税改革研究[J].北方经济,2014,06:15
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  • APA Style

    Lin Tao. (2017). Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia. Science Innovation, 5(6), 416-419. https://doi.org/10.11648/j.si.20170506.25

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    ACS Style

    Lin Tao. Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia. Sci. Innov. 2017, 5(6), 416-419. doi: 10.11648/j.si.20170506.25

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    AMA Style

    Lin Tao. Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia. Sci Innov. 2017;5(6):416-419. doi: 10.11648/j.si.20170506.25

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  • @article{10.11648/j.si.20170506.25,
      author = {Lin Tao},
      title = {Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia},
      journal = {Science Innovation},
      volume = {5},
      number = {6},
      pages = {416-419},
      doi = {10.11648/j.si.20170506.25},
      url = {https://doi.org/10.11648/j.si.20170506.25},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20170506.25},
      abstract = {China is a big country for coal production and consumption. Inner Mongolia, as an important province for coal supply, has the function of research representative. Due to overburden of coal enterprises under the existing coexistence of taxes and fees, imperfect tax bases make the interests of enterprises unequal. It is very common for coal enterprises to exchange short-term profits at the expense of wasting resources. The purpose of resource tax reform is based on the protection of resources, starting from the various elements of the resource tax system to achieve the comprehensive recycling of natural resources, and ultimately achieve energy-saving, emission reduction and sustainable development. Based on the discussion of Inner Mongolia coal resources tax policies and reforms, the paper clarifies the key directions of reform, puts forward some suggestions on how to carry out the reform in light of the original intention of reform, strengthen the policy of reducing costs and improving tax bases.},
     year = {2017}
    }
    

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  • TY  - JOUR
    T1  - Research on Present Situation, Problems and Solution of Coal Resource Tax Reform of Inner Mongolia
    AU  - Lin Tao
    Y1  - 2017/12/28
    PY  - 2017
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    PB  - Science Publishing Group
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    AB  - China is a big country for coal production and consumption. Inner Mongolia, as an important province for coal supply, has the function of research representative. Due to overburden of coal enterprises under the existing coexistence of taxes and fees, imperfect tax bases make the interests of enterprises unequal. It is very common for coal enterprises to exchange short-term profits at the expense of wasting resources. The purpose of resource tax reform is based on the protection of resources, starting from the various elements of the resource tax system to achieve the comprehensive recycling of natural resources, and ultimately achieve energy-saving, emission reduction and sustainable development. Based on the discussion of Inner Mongolia coal resources tax policies and reforms, the paper clarifies the key directions of reform, puts forward some suggestions on how to carry out the reform in light of the original intention of reform, strengthen the policy of reducing costs and improving tax bases.
    VL  - 5
    IS  - 6
    ER  - 

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Author Information
  • School of Economics, Shanghai University, Shanghai, China

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