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

摘要

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.