据财政部网站消息,财政部、国家税务总局日前发布《关于实施煤炭资源税改革的通知》,根据通知,中国将对衰竭期煤矿开采的煤炭,资源税减征30%,对充填开采置换出来的煤炭,资源税减征50%。煤炭资源税改革方案主要针对开采、洗选、销售和自用4种煤炭资源税改革,方案分别如下:(1)纳税人开采原煤直接对外销售的,以原煤销售额作为应税煤炭销售额计算缴纳资源税。原煤应纳税额=原煤销售额×适用税率(原煤销售额不含从坑口到车站、码头等的运输费用)。 According to the website of the Ministry of Finance, the Ministry of Finance and the State Administration of Taxation recently released the “Notice on Implementing the Reform of Coal Resources Tax”. According to the notification, China will reduce the coal and resource tax levied on coal mines during the depletion period by 30% and replace the filling and mining Of coal, resource tax reduction of 50%. Coal resources tax reform program mainly for mining, washing, marketing and self-use of four kinds of coal resource tax reform, the program is as follows: (1) taxpayers mining direct foreign direct sales, coal sales as sales of taxable coal tax payable Resource tax. Raw coal tax payable = raw coal sales × applicable tax rate (raw coal sales excluding transport costs from pithead to station, dock, etc.).