Abstract
Abstract
The adjustment of coal energy resource tax is an important price control method to realize energy saving and emission reduction and promote low-carbon economy. The global financial crisis and my country’s economic recovery provide a favourable opportunity for coal resource tax adjustment. Combining the current background of the new era of energy conservation and emission reduction, the paper builds a China Energy CGE model based on the actual situation in China, and calculates the impact of ad valorem tax rates on different coal resources. The results of the study found that the coal resource tax reform has a weak negative impact on the economy. Considering the tax return scenario, it cannot only offset the impact, but also drive a small increase in GDP; the coal resource tax reform will not push up the CPI, deregulate electricity prices, and considering the tax rebate has a more obvious restraining effect on prices; the coal resource tax reform is conducive to improving the structure of domestic demand. Similarly, considering the tax rebate scenario, the effect is more obvious. Coal resource tax reform can reduce the output of high-energy-consuming industries, which is conducive to energy conservation and emission reduction.