Study on the direction of reforming coal resource development tax and fee

The current policy of coal resource tax and resource compensation fee foster coal enterprises' extravagant development and is also the root of causing the problems in coal resource development. Put the emphasis of policies on resource instead of products so as to make the price of coal mining rights fully embodies the resource owner's rights and interests. Theses are the directions of reforming the policies of coal resource developing tax. On this basis, put forward the suggestions such as making the evaluation method based on option become the main method to evaluate coal mining rights, collecting only premium instead of resource tax, and building Chinese coal optional market and the sharing mechanism of coal mining rights price.