Energy Conservation & Emission Reduction of Coal Mining and Value-Added Tax Preferences

In the process of coal mining, people waste resources rashly as well as ruin environment. Therefore, energy conservation and emission reduction are roads which we must get through to actualize the sustainable development of coal industry. Under this background, this article puts forward the main approaches to energy conservation and emission reduction for coal industry, and then analyses the important significances of giving value-added tax (VAT) preferences to them. Detailed conceptual design for VAT comes up in the end, which is also the main body of this article.