关键词: 煤炭资源税, 从价计征, 煤炭企业, 社会经济

Abstract: The tax equity of coal sector directly affects its healthy development. Therefore, through data collection, treatment and analysis, this paper explores the operating losses of China's coal mining sector and domestic energy-related industrial sectors, the comprehensive tax rate of turnover tax, and the tax burden structure, and then it analyzes the equity problem of taxation of coal sector in China. The results show that at present, China's coal sector bears a high tax burden compared with other sectors, and the coal sector has experienced unequal competition in the development process. Therefore, it is necessary to insist on the principle of tax equity, reduce the tax burden of coal sector and adjust the tax burden structure to promote the healthy and sustainable development of coal sector in China.