财政部、国家税务总局日前发布《关于实施煤炭资源税改革的通知》,将于12月1日启幕的煤炭资源税终于迎来改革详情,油气等资源税亦将同步调整。此次煤炭资源税费改革主要包括清理涉煤收费基金;煤炭资源税由从量计征改为从价计征;调整原油、天然气等资源税政策三部分内容。调整煤炭企业资源税,必须以清理收费为前提。方案 The Ministry of Finance and the State Administration of Taxation recently released the “Notice on Implementing the Reform of Coal Resources Taxation”. The coal resource tax, which will be completed on December 1, finally ushered in the details of the reform. Resource tax such as oil and gas will also be adjusted simultaneously. The reform of the tax and fee for coal resources mainly includes cleaning up coal-related charging funds; the tax on coal resources is changed from the measurement of quantity to the calculation of ad valorem; and the resource tax policy of crude oil and natural gas is adjusted in three parts. To adjust the resource tax of coal enterprises, we must clean up the charges as a prerequisite. Program