目前,我国的经济发展保持着稳健的增长速度,但是经济高速发展的同时也加大了其他行业的压力。因而要不断的探索更加合理的模式,促使经济不断发展的同时,又能保证其他行业有序发展。能源行业尤其是煤炭业,在近年来,不仅要解决生产中过剩的矛盾和环境污染等问题,还要承担名目繁多的税费,由于税费负担较为严重,导致其转型迟迟不能实现。要尽快实现煤炭企业的税费制度的整体改革,从而优化它的经济环境,使我国的煤炭企业能够向更加健康、环保、和谐的方向发展。本文就是从目前我国煤炭企业的税费状况出发,探讨税费整体改革的必要性,以及改革的重要举措。 At present, China’s economic development has maintained a steady growth rate, but the rapid economic development has also increased the pressure on other industries. Therefore, we must constantly explore more reasonable models to promote the continuous economic development while ensuring the orderly development of other industries. In recent years, the energy industry, especially the coal industry, must not only solve the problems of excess production contradictions and environmental pollution during production, but also bear a wide variety of taxes and fees. Due to the relatively heavy tax and fee burden, the transformation of the energy industry has lagged far behind. As soon as possible to achieve the overall reform of the tax system of coal enterprises, so as to optimize its economic environment so that China’s coal enterprises can be more healthy, environmentally friendly and harmonious direction. This article is from the current tax status of China’s coal enterprises to explore the necessity of the overall reform of taxes and fees, as well as important measures for reform.