Theoretical Externality Analysis on the Reformation of China's Coal Resource Tax

as the basic energy sources, coal plays an important supporting role in China's economic development. But there is a serious wasting phenomenon in China's coal resources utilization. At the beginning, this paper points out the influencing factors of short-term behavior in predatory exploitation among coal resources mining enterprises. Then, the production externality of coal resources mining enterprises and its welfare losses are analyzed. Finally, policy recommendations are proposed to internalize the production externality of coal resources mining enterprises by way of coal resource tax collection. And a reform consideration is brought forward to collect coal resource tax through reserves.