Analysisofthevalue-addedtaxandresourcetaxreformontheimpactofcoalenterprises[Abstract]Withthesocialandeconomicdevelopment,thecoalbusiness,‘manysmall,scattered,chaotic,’thebackwardeconomicstructurecannotmeetthesocialdevelopment,integrationofcoalresourcesincorporatemergersandacquisitions,eliminatebackwardproductioncapacityisthemaintrend,combinedwithvalue-addedtaxandresourcetaxreform,thecoalcompa...