Analysisofthevalue-addedtaxandresourcetaxreformontheimpactofcoalenterprises[Abstract]Withthesocialandeconomicdevelopment,thecoalbusiness,‘manysmall,scattered,chaotic,’thebackwardeconomicstructurecannotmeetthesocialdevelopment,integrationofcoalresourcesincorporatemergersandacquisitions,eliminatebackwardproductioncapacityisthemaintrend,combinedwithvalue-addedtaxandresourcetaxreform,thecoalcompaniesmadenewdemands,whichrequiresconcentrationbythecoalindustry,thesafetyofcoal,intensiveandefficientdevelopmentandpromotethedevelopmentofcoalindustryrestructuring,securityandharmoniousdevelopmentandthemodernizationofthecoalindustry,protectingtheenvironment,lookingforwaystodeveloplow-carboneconomy.[Keywords]VAT;resourcetaxreform;coalbusinesstransformationanddevelopment;securityanddevelopment;low-carboneconomypathWiththesocialprogressanddevelopment,someofourtaxescannot1meettheneedsofmoderneconomicdevelopmentandthisend,thestateconductedapilotofsometaxreforms,suchasthetransformationofvalue-addedtaxandresourcetaxreform.AVATTheso-calledvalue-addedtax,thatis,China’scurrentproduction-typeVATtoconsumption-basedvalue-addedtaxinthecurrentproduction-orientedvalue-addedtax,corporatefixedassetspurchasedincludedVATtax,taxdeductionisnotallowed;intheimplementationofconsumption-typeVAT,itmeansthatthispartofthetaxescanbetaxdeductible.theuseofvalue-addedtaxontheworld’smostmarketeconomycountries,theimplementationofaconsumption-typeVATbecauseitisconducivetoenterpriseequipmentrenovation,sopopularbusinesseswelcome.In2008China’sVATreformtopromotethestudyandformulateimplementationplansacrossthecountry.ImplementationofVATisreducingtheburdentobusinesses,orientationistoencourageenterprisesto2updateequipmentandtechnologyupgradeswillhelpimprovetheoverallcompetitivenessofenterprises,thustopromoteindustrialrestructuring,technologicalupgradingandimprovingthecompetitivenessofdomesticproducts.(A)Themaindisadvantagesofvalue-addedproductionInthenewsituation,production-typeVATisalsomoreobviousdrawbacks:1isnotconducivetolowerinvestmenttaxes,impactoneconomicgrowthProductionrateof17%VATisequivalenttoconsumption-typeVATrateof23%oftheburdenlevel,adverseimpactontheexpansionofinvestment.(2)isnotconducivetopromotingindustrialrestructuringandtechnologicalupgradingProduction-typeVATincreasedbusinessmachineryandequipmentpurchasecosts,inhibittechnologicaltransformationandequipmentrenewalbusinessinitiative,inparticular,isnotconducivetobasicindustriesandcapital-andtechnology-intensiveindustries.3isnotconducivetoimprovingthe3competitivenessofdomesticproductsProduction-typeVATtaxonimportedproductsledtolackoflackofexporttaxrebates,isnotconducivetoopenupinternationalanddomesticmarketsdomesticproduct,isnotconducivetotheexpansionofimportsubstitutionproducts.4isnotconducivetoreducingthecostoftaxadministrationImplementationof‘production’value-addedtax,businessesmustbedeductiblepurchaseofgoods,servicesandnon-deductiblepurchaseofgoods,servicesseparately,sothecalculationiscomplicated,butalsoincreasedthetaxauthoritiesreviewtheworkload,bothtoimprovethetaxauthoritiesofthecostofcollection,butalsoincreasedthecostofthetaxpayer’spractice.(B)thebenefitsofconsumption-typeVATConsumption-typeVAT,willhaveatleastthreepositiveeffects.First,fromaneconomicpointofview,consumption-typeVATwillencourageinvestment,especiallyprivate4investment,andpromotingind...