关键词: 煤炭企业, 税收, 公平性

Abstract: In 2014, China’s government carried out coal resource tax reform from quantity-based tax to ad valorem tax. Therefore, it is necessary to quantify the impact of resource tax on coal sector and national economy. In this paper, a recursive dynamic computable general equilibrium model is applied to simulate the social and economic impacts of different tax rates. The results show that from the perspective of national economy, the ad valorem coal resource tax will impose negative effect on GDP, and its magnitude will be strengthened with a higher tax rate. From sectoral level, the results show that the coal mining sector is mostly affected among various sectors, in terms of both output and profit. Especially in the high-tax rate scenario, the impact on coal sector is extremely significant. Therefore, it is not appropriate to set a high tax rate as soon as implementing coal resource tax, and proper measures aiming at protecting coal sector and sectors with high coal consumption should also be implemented.