An Analysis of the Current System of China's Coal Resource Tax and Fee

This paper describes the current status of China's tax and fee on coal resources,analyzes the problems of heavy value added tax burden,repeated tax collection,irrational tax ratio and tax collecting methods in the present taxing of coal,and finally comes up with the suggestions about the reform of the coal tax system,i.e.to strengthen the idea that taxing on resource should serve the goal of sustainable development,taking coal value-added tax as the stress of reform,and formulating a preferential policy for enterprise income tax.These steps are to be taken to maintain the healthy and stable development of coal enterprises and improve their market competitively.