Хураангуй:
China has basically established a framework of paid use system for mineral resources, which is composed of a series of policies and regulations stipulated in the tax, fee collection policy. Because these policies are formed in different backgrounds, there are some problems and contradictions. In today's economic global integration, the relationship between resources and environment is increasingly tense. It is necessary to re-examine the current coal resources tax region systematically. On the basis of the existing research, this paper compares the coal tax and fee system at home and abroad, bases on the domestic reality, and studies the reform of the current coal tax and fee system from theoretical and practical aspects.
