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

Lin Tao

doi:doi:10.11648/j.si.20170506.25

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

Lin Tao

Published in Science Innovation (Volume 5, Issue 6)

Received: 27 December 2017 Accepted: 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), 2024. Published by Science Publishing Group

Keywords

Inner Mongolia, Coal, Resource Tax

References

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[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
[9]	曾庆宝.我国煤炭资源税从价计征的局限性研究—基于征税效果和效率的预评价[J].煤炭经济研究，2012,08:17
[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
N1  - https://doi.org/10.11648/j.si.20170506.25
DO  - 10.11648/j.si.20170506.25
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 416
EP  - 419
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170506.25
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

Lin Tao

School of Economics, Shanghai University, Shanghai, China

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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

Copy | Download

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

Copy | Download

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

Copy | Download

@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}
}

Copy | Download

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
N1  - https://doi.org/10.11648/j.si.20170506.25
DO  - 10.11648/j.si.20170506.25
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 416
EP  - 419
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20170506.25
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  -

Copy | Download