中文摘要：

一般理论研究中都将煤炭行业中的矿业权价款和使用费、资源税、矿产资源补偿费视为煤炭资源成本。基于租税理论，我国目前煤炭行业的资源税和矿产资源补偿费的本质属性是租，是市场对煤炭资源所有者的“赐予”；所有者可以借助煤炭资源租这一经济手段控制或影响开采者的行为，实现煤炭资源的可持续利用。因此，实现政治权利的税费制向所有权租税制的变革是煤炭资源税费改制的方向。

英文摘要：

The mining right price and user fee, resource tax and compensation fee of mineral resource are generally regarded as the cost of coal resource in coal industry. The rent, the market-gift of the coal resource owner, is clarified to be the essential attribute of resource tax and compensation fee of mineral resource by demonstrating the component properties of China＇s current coal resource tax-fee based on tax theory. With the economic means of coal resource rent, the owner can control or influence the behavior of exploiters to achieve the sustainable use of coal resource. Therefore, the change from the tax-fee of political rights to ownership should be the restructuring direction of coal resource tax-fee.