DocumentCode :
536900
Title :
Theoretical Externality Analysis on the Reformation of China´s Coal Resource Tax
Author :
Shuang Li ; Zhi Dong ; Yan Gong
Author_Institution :
Sch. of Manage., China Univ. of Min. & Technol., Xuzhou, China
fYear :
2010
fDate :
7-9 Nov. 2010
Firstpage :
1
Lastpage :
4
Abstract :
Being as the basic energy sources, coal plays an important supporting role in China´s economic development. But there is a serious wasting phenomenon in China´s coal resources utilization. At the beginning, this paper points out the influencing factors of short-term behavior in predatory exploitation among coal resources mining enterprises. Then, the production externality of coal resources mining enterprises and its welfare losses are analyzed. Finally, policy recommendations are proposed to internalize the production externality of coal resources mining enterprises by way of coal resource tax collection. And a reform consideration is brought forward to collect coal resource tax through reserves.
Keywords :
coal; mining industry; taxation; China coal resources utilization; China economic development; basic energy sources; coal resource tax collection; coal resources mining enterprises; predatory exploitation; theoretical externality analysis; Economics; Fuel processing industries; Investments; Marketing and sales; Mineral resources; Production;
fLanguage :
English
Publisher :
ieee
Conference_Titel :
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location :
Henan
Print_ISBN :
978-1-4244-7159-1
Type :
conf
DOI :
10.1109/ICEEE.2010.5660732
Filename :
5660732
Link To Document :
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