关键词: 煤炭资源税, 税收转嫁, 煤炭企业, 燃煤电力企业

Abstract: The coal resource tax is selected as the research object. Taking coal enterprises and coal-burning power enterprises as the carrier，based on the analysis of the coal-fired power market structure, the demand elasticity and supply elasticity measurement models are constructed respectively through the extended Linear Expenditure System and the Cobb-Douglas production function. Combined with the taxation policy and actual situation of coal resource tax, the paper analyzes the tax shifting effect of coal resource tax, and then puts forward relevant suggestions for the development of coal-fired power enterprises. The study found that price changes are the most direct effect of the transfer of coal resource taxes. For every 1 yuan increase in coal resource tax, coal prices will rise by 0.69 yuan, and electricity prices will rise by 0.55 yuan; Since coal enterprises cannot shift all the taxes, the taxes that cannot be shifted will inevitably affect the output of coal enterprises, resulting in the decline of coal supply.