中文摘要：

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。把政策着力点放在资源上而不是产品上,让采矿权价款充分体现资源所有者权益,才是煤炭资源开发税费政策改革的方向。在此基础上,提出了＂以权利金（采矿权价款）代替现行资源税和资源补偿费＂的煤炭资源开发税费政策改革方向,以及以基于期权的估价方法为我国煤炭资源采矿权评估的主要方法、建立我国煤炭期货市场和煤炭资源采矿权价款共享机制等煤炭资源开发税费政策改革建议。

英文摘要：

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.