煤炭行业开发属于国家的煤炭资源,应向国家交纳“绝对地租”——占有资源税。马克思说:“真正的矿山地租的决定方法和农业地租是完全一样的”(《资本论》卷3第873页)。根据马克思这一论断,煤炭行业的资源税应当是:较好的自然资源条件与最劣等自然资源条件之间的级差收入和最劣等自然资源也可以获得的高于生产价格以上的部分地租之和。作为资源税法,应明确规定,自然资源属于国家,任何单位和个人开发自然资 Coal industry development belongs to the country’s coal resources, should pay the state “absolute rent” - possession of resources tax. Marx said: “The method of determining the real rent of a mine is exactly the same as the agricultural rent” (Capital, vol. 3, p. 873). According to Marx’s argument, the resource tax in the coal industry should be: the sum of the difference between natural resource conditions, such as better natural resources and the worst natural resource conditions, and the worst portion of natural land rent, which can be obtained above the production price . As a resource tax law, it should be clearly stipulated that natural resources belong to the state and any unit or individual should develop natural resources