资源税改革,作为2014年税改“六税一清”任务之一,极有可能在六个税种的改革中最先推出。据了解,按照“清费”“正税”并举和建立煤炭收费清单的要求,目前山西、内蒙等资源大省已在全国率先迈开步伐,涉煤收费和基金等各项改革纷纷启动,为煤炭资源税的开征铺平道路。伴随着财税改革总体方案的问世,财税改革多个领域正在“跑步前进”。但值得注意的是,改革中的利益博弈却并未停止。据介绍,目前资源税改革方案中税率区间在2%~10%,具体的税率则将根据各地的清费情 Resource tax reform, as one of the tasks of tax reform in 2014 “one of the six taxes”, is most likely to be the first to be launched in the reform of the six tax categories. It is understood that in accordance with the requirement of “clearing fee” and “positive tax” simultaneously and establishing a coal charging list, at present, major resource provinces such as Shanxi and Inner Mongolia have taken the lead in taking the lead in the country in various reforms involving coal charges and funds Have started to pave the way for the introduction of coal resource tax. With the advent of the overall fiscal and tax reform program, tax reform in many areas are “running forward ”. However, it is worth noting that the game of interest in the reform has not stopped. According to reports, the current resource tax reform program in the tax rate range of 2% to 10%, the specific tax rate will be based around the Qing fee