拖延八年的煤炭资源税改革终于靴子落地。但此番以“清费立税”为关联改革词组的资源税改却再次陷入“改革即增负”的质疑声浪中,这在煤炭寒冬中尤其刺耳。八年前即开始动议的煤炭资源税改革延及去年终于靴子落地。由“从量计征”向“从价计征”的资源税转型,在国务院最高层推动下,终于在煤市寒冬中全面铺开。时至今日,已有25个产煤省资源税率经财政部确认,这一轮资源税改尘埃已定。资源税在国内落地迄今已有31 Delayed eight years of coal resource tax reform finally boots fall. However, this time to “clean tax” as the reform of the phrase resource tax reform but once again caught in the “reform that is,” the voice of doubt, which in winter especially harsh coal. The coal resource tax reform, which began eight years ago, was extended last year and boots finally came to the ground. The transformation of the resource tax, levied from “levying” and “ad valorem levying,” was finally rolled out in the cold winter in the coal city under the impetus of the State Council. Up to now, there have been 25 coal resources province resource tax rate confirmed by the Ministry of Finance, this round of resource tax reform dust has been set. Resources tax has landed in the country so far 31