Legal Analysis: China initiated the reform of coal resource tax. At the same time as the coal resource tax is levied ad valorem, starting from 65438+February 1, the compensation fees for coal, crude oil and natural gas mineral resources will be reduced to zero nationwide, and the price adjustment funds for coal, crude oil and natural gas will be stopped.

Legal basis: Measures for the Administration of Coal Resource Tax Collection (Trial)

Article 4 When calculating the taxable sales of coal, the deduction of transportation fees, construction funds, loading and unloading, warehousing, port miscellaneous fees and other expenses included in the sale of raw coal and coal preparation by taxpayers shall be implemented in accordance with the Supplementary Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Relevant Policies on Coal Resources Taxes and Fees (No.70 [2065] of the Ministry of Finance). Deduction evidence includes relevant invoices or other evidence audited by the competent tax authorities.

If the transportation cost is obviously higher than the local market price, resulting in the low price of taxable coal products without justifiable reasons, the competent tax authorities have the right to reasonably adjust the taxable value.

Article 5 The conversion rate of coal preparation shall be determined by the financial and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government or the local financial and taxation departments authorized by them according to the regional distribution of coal resources, coal quality and coal type, which embodies the principle of improving coal preparation rate, promoting clean utilization of coal and protecting the environment.

Once the coal preparation conversion rate is determined, it will remain relatively stable in a tax year in principle, but it can be adjusted when the coal market price and washing cost change greatly.