近年来以扩大征收范围和提高税负为中心的资源税改革已是呼之欲出,却因牵涉多方利益而举步维艰。本文介绍了煤炭资源税的现状、存在问题,并从征收方式、利益分配、税负转嫁等方面对改革难点进行了分析思考。 In recent years, the resource tax reform centered on expanding the scope of levying and raising the tax burden is almost certain. However, it is struggling because of the multi-stakeholder interests involved. This paper introduces the status quo and existing problems of coal resource tax, and analyzes the difficulties of reform from the aspects of collection mode, profit distribution and tax burden transfer.