继2011年全国范围内实施原油、天然气资源税由“从量计征”到“从价计征”改革之后,煤炭资源税改革也渐行渐近。2012年9月5日,财政部网站刊发部长谢旭人《统一思想狠抓落实大力支持节能减排工作》的文章。谢旭人表示,要继续深化资源税改革,将煤炭等资源品目逐步纳入从价计征范围,并适当提高税负水平。业内人士表示,此次国家虽未公布煤炭资 Following the nationwide implementation of the tax on natural gas and natural gas resources in 2011, the reform of the coal resource tax has also become increasingly gradual since the reform of “ad valorem” and “ad valorem”. On September 5, 2012, Xie Xuren, Minister of the Ministry of Finance’s website, published an article titled “Unifying Thoughts and Enforcing Vigorously Support for Energy Conservation and Emission Reduction”. Xie Xuren said that it is necessary to continue deepening the reform of resource tax and gradually bring the items of coal and other resources into the scope of ad valorem calculation and appropriately raise the level of tax burden. Insiders said that although the country did not release coal resources