煤炭资源税改革的核心内容,是由从量计征改为从价计征。实行从价计征,除了能够真实反映资源的价格变动情况和稀缺程度,真正体现资源税与资源消耗之间的本质联系外,还有诸多优点。没有正常的税负“转嫁”机制,资源税制就不是一个完美的税制。煤炭资源税与环境税协调配合和功能互补。环 The core content of the reform of coal resource tax, from the amount of tax levied levied. In addition to being able to truly reflect the price changes and the scarcity of resources, the actual calculation of ad valorem tax collection actually shows the essential connection between resource tax and resource consumption. There are also many advantages. Without the normal tax burden “shift ” mechanism, the resource tax system is not a perfect tax system. Coal resource tax and environmental tax coordination and complementarity. ring