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Research of preferential tax policies for backfill coal mining in China

Pan Weidong, Wu Xiaohua, Zhang Tong

Backfill mining, which is important for the effective development of Chinese coal resources and the ecological construction of coal enterprises, is also the main point of the sustainable development of the coal industry in China for the future. In order to promote the method of backfill coal mining in China, this paper proposed preferential tax policies to adapt to the current market environment based on the analysis of the development strategy. According to analysis of economic benefits of coal enterprises using backfill mining, some recommendations were proposed in this paper