On the Reform of Resources Tax and Fee Institution in Coal Industry

The necessity and urgency to reform the coal resources tax and fee system in China are analyzed based on the research of the limitation and deficiency of evolution and current situation of resource tax system in China.Starting from the resources tax system of major western mining countries,the essay elaborates the composition of the tax and fee resources,the establishment of the resource property right system and its dealing methods.On this basis,it clarifies the principle and aim of tax and fee system of coal resources in China,it designs the resource tax system reform covering following aspects: range of tax collection,tax rate,tax methods and collection system.It puts forward the following methods to implement the scope of the resource tax collection of China,appropriately increase the tax rate of resources,improve the ways of tax,resources tax and resources compensation will be merged into one.