摘 要近年来，随着我国经济的日渐转暖，煤炭资源价格急剧攀升，为追求眼前利益，很多煤炭企业大量开采煤炭资源，且开采过程中采富弃贫，造成煤炭资源浪费严重。煤炭是我国重要的能源矿产之一，对国民经济的发展具有十分重要的作用，是国民经济发展的物质基础，也是可持续发展链条上的重要一环。煤炭资源的迅速衰减，直接关系国民经济发展状况和国家的能源安全。资源税收政策是政府对矿产部门进行干预的一种重要手段。但目前我国煤炭税费体系存在着很多问题，煤炭资源税税额征收标准过低，但税费混乱，名目繁多。为避免我国煤炭资源浪费，提高回采率，促进煤炭企业健康协调的发展，以及为保证我国经济的持续稳定发展，因此，煤炭资源税费体制改革是资源税费改革中的重中之重。 本文从对我国矿产资源税的概述入手，阐述了煤炭资源税费改革研究的理论依据，着重论述了我国煤炭企业现行的资源税费制度及其存在的问题。分析并研究国外煤炭资源税费制度，借鉴国外成熟经验，提出了对我国煤炭资源税费体制改革的启示，结合我国实际情况，立足于煤炭资源价值，为实现中国经济结构向节能减排、绿色经济转型的目标，合理给出有效的资源改革建议。关键词：资源税费 煤炭资源税 矿产资源补偿费 资源税改革ABSTRACTIn recent years, as China's economy hots up, soaring prices of coal resources for the pursuit of immediate profit, many companies a lot of exploitation of coal resources of coal, and mining the rich exploitation of the process abandoning the poor, resulting in serious waste of coal resources. Coal is one of China's important energy resources, the development of the national economy has a very important role, is the material basis for national economic development, sustainable development is an important link in the chain. The rapid decay of coal resources, directly related to national economic development and national energy security. Government tax policy resources, mineral sector is an important means of intervention. China's coal tax system but there are a lot of problems, the coal resources tax levy is too low, but tax c...
