JOURNAL OF NATURAL RESOURCES ›› 2015, Vol. 30 ›› Issue (12): 2005-2017.doi: 10.11849/zrzyxb.2015.12.004

• Resource Economics • Previous Articles     Next Articles

Coal Resources Exploitation 's External Costs and Payable Taxes Comparative Analysis: A Case from Xinjiang

SHI Le-le, ZHAO Jun   

  1. School of Economics & Management, Xinjiang University, Urumqi830046, China
  • Received:2014-11-18 Revised:2015-10-13 Online:2015-12-15 Published:2015-12-15

Abstract: External costs of coal resources exploitation include user cost and environment cost. The paper used user cost approach to estimate the user cost of coal resource exploitation in Xinjiang from 2003 to 2012, and compared it with payable resource taxes. It adopted market value method and restoration expenditure method to estimate the ecological environment cost of coal resources exploitation of Xinjiang in 2012, and compared it with the payable ecological and environmental fee. It was found that the levy of coal resource tax from the amount couldn 't effectively compensate for the coal resource depletion in Xinjiang. It appeared significant intergenerational externalities. However, using ad valorem tax approach was able to effectively compensate it. The compensation rate of coal exploitation ecological environment costs was 29.6%, which couldn 't effectively compensate for the loss of value of ecological environment for coal exploitation. The study found that the existing standard of coal resources tax in Xinjiang couldn 't completely solve the problem of externalities of coal exploitation. Moreover, in the situation of “instead of fee with tax”, coal resource tax rate set at 6% was slightly lower. Finally, it was suggested that local governments should set the reasonable coal resources tax rate at different reform stages. China should establish ecological compensation mechanism as soon as possible, be timely for environmental tax reform, and improve the accounting system of coal resources price.

CLC Number: 

  • F062.1