Contemporary Analysis of the Coal Industry in China From the Perspective of Fiscal Management
Coal is the dominant fossil fuel in China, as China is in a distinctive position for the coal reserves, consumption and production. In the current situation, many problems and hurdles deriving from the coal industry could be observed in contemporary China, such as the considerable tax loss from the poor financial standing of coal enterprises and problematic tax polices, negative environmental externalities for distinguished pollutants emission, including CO2, SO2, soot, dust and so on, and negative social externalities relating to market regulation distortion and astonishingly death toll of coal miners. It is imperative for the Chinese government to introduce macro management in the sector of coal industry, and fiscal policies have been recognized as one of the most efficient measures. e.g. raise more fiscal revenue through improving the financial standing, adjusting tax system and tax polices and strengthening tax supervision and administration, guide the behaviors of investment and operation, finance the implementation of innovative equipment and technology, the exploration of clean energy in practice and the establishment and enforcement of relative laws, etc. Some data, statistics and the MB-MC model are utilized in this paper to carry out the analysis.The paper is composed of four parts, and each part discusses the current situation of coal industry in China, the present problems, the strategies from fiscal perspectives and conclusions respectively.
coal industry tax policies fiscal revenue fiscal expenditure
LIANG Wei
Department of Economic Management, Henan Polytechnic University, Jiaozuo 454000, Henan, China
国际会议
The 2007 International Symposium on Safety Science and Technology(2007采矿科学与安全技术国际学术会议)
河南焦作
英文
2072-2077
2007-04-17（万方平台首次上网日期，不代表论文的发表时间）