JOURNALS/BOOKS
On the incentive and constraint effect of resource tax policy to the promotion of coal inter-temporal mining recovery ratio 2319-2326 Z. Guo, X. Wei, M. Cao

Energy Education Science and Technology Part A: Energy Science and Research

2014  Volume (issues) 32(4): 2319-2326

 

  

On the incentive and constraint effect
of resource tax policy to the promotion
of coal inter-temporal mining recovery ratio

 

Zhenyu Guo1, Xiaoping Wei1,*, Ming Cao2

 

1China University of Mining and Technology, School of Management, Xuzhou 221116, China

 2China University of Mining and Technology, School of Literature Law and Politics, Xuzhou 221116, China

 

 

 

Received: 07 Febuary 2014; accepted: 10 April 2014

Abstract

 

    Coal is the foundation energy and important raw material of China. It is the key problem in China’s resource tax policy that how to improve the recovery ratio effectively, which is a precondition for the inter-temporal configuration optimization of coal resources. At the same time, the government’s resources tax policy is bound to define and guide the behavior of the enterprises. This article studied the incentive and constraint effect of resource tax policy to the promotion of coal inter-temporal mining recovery ratio, aiming at the optimal inter-temporal utility function of , using Inter-temporal mining dynamic model, and providing a theoretical basis and policy suggestions to coal resource tax reform.

 

Keywords: Resource tax; Inter-temporal configuration; Coal resource; Recovery ratio