目前我国煤炭行业正处在以经济转型为重点的中期发展阶段,煤炭行业经济转型成功与否全面影响着煤炭工业的可持续发展。完善财税政策是促进煤炭行业经济转型的重要内容。本文界定了我国现阶段煤炭行业经济转型的主要内涵,在对我国现行有关煤炭行业经济转型的财税政策分析的基础上,提出了促进我国煤炭行业经济转型的财税政策建议。 At present, China’s coal industry is in the medium-term development stage with economic restructuring as the key point. The success of the economic restructuring of the coal industry will affect the sustainable development of the coal industry in an all-round way. Improving the fiscal and taxation policies is an important part of promoting the economic restructuring of the coal industry. This paper defines the main connotation of the economic restructuring of the coal industry in our country at this stage. Based on the analysis of the current fiscal and taxation policies concerning the economic restructuring of the coal industry in our country, this paper puts forward the fiscal and taxation policies to promote the economic restructuring of China’s coal industry.