Research On The Influence Factors Of Tax Burden On Listed Coal Enterprises In China

As the pillar industry of energy in China, in addition to the burden of multiple basic taxes, the coal industry also needs to bear the additional burden of resource taxes due to the consumption of energy resources, this makes the industry's tax burden heavier than other industries. Through the establishment of the multiple regression approach, we analyze various factors affecting the overall tax burden of listed coal enterprises. The results show that the scale, income tax and turnover tax, fixed asset density, debt repayment ability, and profitability of China's listed coal enterprises are the influencing factors of corporate tax burden ratios for 2011-2017. Based on this, the article proposes corresponding suggestions for listed coal enterprises.