20 14 12 1, China began to implement the reform of coal resource tax. Coal resource tax is a tax in the coal industry.

There is a long-standing debate about levying coal resource tax. In recent years, with the continuous decline and weak rebound of coal prices, resource tax reform has ushered in the best opportunity. When the coal price was high before, coal enterprises had the right to speak, so the tax reform was constantly delayed. With the weakening of the discourse power of coal enterprises, for the sake of protecting coal resources, the reform of coal resource tax has accelerated and become something expected by the industry. The most fundamental purpose of implementing resource tax is to realize the rational utilization of coal resources.

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2065438+September 29th, 2004, the executive meeting of the State Council decided to change the coal resource tax from ad valorem to ad valorem on the basis of doing a good job in clearing fees. From February 2065438+2004 to February of 1 year, the tax rate will be determined by the provincial government within the prescribed range. The meeting demanded that the coal-related charging fund should be immediately cleaned up, the coal price adjustment fund should be stopped, the ecological compensation fee for primary mineral products and the local economic development fee for coal resources should be cancelled, the coal-related charging fund illegally established by local governments below the provincial level should be banned, and the illegal charging behavior should be seriously investigated to ensure that the overall burden of coal enterprises does not increase.