略论我国煤炭资源税的改革

本文论述了我国煤炭资源开发过程中存在的资源回收率低、小煤窑发展失控以及资源级差收益悬殊等主要问题及其后果；指出产生这些问题的根本原因在于煤炭资源的国家所有权虚置，煤炭资源资产产权关系模糊。提出合理征收煤炭资源税是解决这些问题的有效途径，对现行煤炭资源税改革的必要性进行了深入的分析，并提出了改革煤炭资源税的总体思路

REFORM OF COAL RESOURCES TAX IN CHINA

This paper discusses the main problems in the exploitation of coal resources,including the low reclamation rate,the runaway increase of small collieries as well as the great differential revenue,and points out the consequences. The causes of these problems described are that the establishment of coal resources property rights of the country is nominal,and relataionship of coal resources property rights is vague.Therefore,the suitable way to solve these problems is to levy reasonable coal resources tax.The auther further analyzes the necessity of reforming the pressent coal resources tax system,and puts forward the overall thoughts of reform.