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《China Population,Resources and Environment》 2013-01
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Dilemmas in Achieving the Objectives of the Coal Resource Tax Reform and the Countermeasures

LI Bo(School of Finance and Taxation,Zhongnan University of Economics and Law,Wuhan Hubei 430073,China)  
During and after the Twelfth Five Year period,the reform of coal resource tax is the key to the reform of all resource taxes.Since the annual coal consumption is close to 70% of all resources consumed domestically,the reform must be conducted in cautious but steady manner.In the perspective of tax shifting,this paper analyzes the objectives of the coal resource tax reform and points out the dilemma that the reform faces.Utilizing the time series data from 1993 to 2010,this paper carries on the regression analysis between coal demand and related items.The paper selects GDP index,coal price index,oil price index,electricity output index as explanatory variables,and selects coal demand index as explained variable.The paper also analyzes the change of coal external trade from 1993 to 2010 and the change of market concentration of coal industry in the same period.The result shows that in the conditions of unbalanced coal supply and demand,shortage of substitute for coal,and increasing concentration of the coal market,if the reform of the coal resource tax is simply implemented by means of raising taxes,tax burden is apt to shift to downstream customers.In such a case,the objectives are hard to be realized.As a conclusion,this paper suggests enhancing the effectiveness of the coal resource tax reform through the combination of various policies instead of raising tax only.The policies include to intervene coal price,to lead rational competition in coal industry and to encourage coal mining enterprises to improve technology.
【Fund】: 中南财经政法大学“研究生创新教育计划”资助项目(编号:2011B0306);; 中南财经政法大学“百篇优秀博士学位论文”培育项目(编号:2012YB0302)
【CateGory Index】: F426.21;F812.42;F224
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