税收政策对煤炭工业可持续发展具有重要影响。现行税制的不完善和改革滞后,已经对煤炭工业可持续发展形成制约。本文从现行税制对煤炭工业可持续发展的制约入手,分析了煤炭工业可持续发展中税收的作用,提出了促进煤炭工业可持续发展的税制改革建议。 Tax policy has an important impact on the sustainable development of the coal industry. The current tax system is imperfect and reform lags behind the sustainable development of the coal industry has become a constraint. This article starts with the restriction of the present tax system on the sustainable development of the coal industry, analyzes the role of tax in the sustainable development of the coal industry, and puts forward the tax system reform proposals to promote the sustainable development of the coal industry.