关键词: 煤资,资源税,从价计征,计征方式

Abstract: Since November of 2011, the reform of petroleum and natural gas resource taxation has spread all over the country. The 3rd plenary session of the 18th Central Committee of the Communist Party of China even explicitly proposed “to speed up the reform of resource tax”and“to put into practice the system of paid use of resources and the system of ecological compensation”. However, no substantial progress has been made on the resource tax reform of coal, which is of course a special resource product. At present, China has all the feasible conditions to carry out the reform of coal resource taxation into valuation taxation, this reform is at the right time. Meanwhile, considering the possible resistance along the way of reform, China should also prepare a series of supporting measures for the reform.

Key words: coal resource; resource tax; valuation taxation; means of taxation