Research on the Fiscal and Tax Path of the Economic Development of Coal Enterprises under the Background of “Double Carbon”

DOI: https://doi.org/10.62517/jmsd.202412103

Author(s)

Huiying Xu*

Affiliation(s)

Zhongkai University of Agriculture and Engineering, Guangzhou, Guangdong, China *Corresponding Author.

Abstract

To achieve the goal of "double carbon" is a broad and profound economic and social systemic change, and to promote the work of "double carbon" requires domestic and international coordination, political, economic, social, scientific and technological aspects, and the overall, systematic and sustainable goal of "double carbon" needs to play the role of the core body of the government. Taking fiscal and taxation policies as the entry point. This paper discusses how coal enterprises can open up relevant paths for high-quality sustainable development under the dual-carbon background. By sorting out fiscal and taxation policies that have a greater impact on the development of coal enterprises, and analyzes existing problems in the existing fiscal and taxation policies, explores the impact of fiscal and taxation policies on coal enterprises under the dual-carbon background, and finally concludes the improvement of fiscal and taxation incentive policies based on the impact analysis. Adjustment of tax preferential policies and the establishment of effective coal price supervision mechanism and other reform path suggestions.

Keywords

Double carbon; Coal Enterprise; Fiscal and Taxation Policy; Tax Incentive

References

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