2015年1月,安徽省根据《关于实施煤炭资源税改革的通知》的要求实施煤炭资源税从量计征到从价计征改革,同时清理相关收费基金,确定了2%的煤炭资源税税率。调查发现,该改革进行一年来,增加了当地煤炭企业的税收负担,加大了已经处于严重亏损状态的煤炭企业的经营成本,问题亟待关注。基本情况淮北、皖北两大矿业集团是淮北市两家重点煤炭企业,2015年开始执行资源税改革,淮北、皖北两大矿业集团的洗选煤折算率分别按71%、58%执行,两大煤炭企业矿产资源补偿费已按规定停止缴 In January 2015, according to the “Circular on the Implementation of the Reform of Coal Resources Tax”, Anhui Province implemented the coal resource tax levied from ad valorem to ad valorem reform and cleared the relevant toll funds at the same time, setting a 2% coal resource tax rate . The survey found that over the past year, the reform has increased the tax burden on local coal mines and increased the operating costs of coal mines that have already suffered serious losses. The issue needs urgent attention. Basic Conditions The two major mining groups in Huaibei and Northern Anhui are the two key coal enterprises in Huaibei City. Since 2015, the resource tax reform has been implemented. The conversion rates of the coal washing and washing of the two major mining groups in Huaibei and Northern Anhui are respectively 71% and 58% The compensation fees for the mineral resources of the two major coal enterprises have stopped paying as required