关键词: 煤炭资源税, 税率设置, 浮动税率, 折算率

Abstract: In this paper, we investigate the latest performance of coal resource tax reform in China that is implemented in December 2014. The main findings show that the coal resource tax reforms among six provinces have great differences in such aspects as tax rate setting, washing coal conversion rate, tax incentives and coal-related fee charging. Further, we put forward three policy suggestions to improve the coal resource tax reform in China, including that carrying out floating tax rate linked with the market price of coal, establishment of reasonable discount rates and inventive measures, forming a long-term effective mechanism of regulation in clearing up coal relevant charge.