现行的煤炭资源税和资源补偿费政策，助长了煤炭生产企业的资源浪费行为，是造成我国煤炭资源开发存在问题的制度根源。
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.
论述了煤炭资源开发利用过程中资源税征收方面存在的问题及调整方法。
This paper discusses the problems and methods of adjustment coal resources tax-levying in course of exploitation and utilization.
论述了煤炭资源开发利用过程中资源税征收方面存在的问题及调整方法。
This paper discusses the problems and methods of adjustment coal resources tax-levying in course of exploitation and utilization.
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