Coal sales tax rebate means that the government provides certain preferential tax policies to coal enterprises in order to support the development of China's coal industry, thus reducing the cost pressure of enterprises and improving their competitiveness. The policy aims to promote the production of coal enterprises, increase the national coal reserves and ensure the national energy security.

According to the relevant regulations, the specific policies of coal sales tax rebate include two aspects. First, the value-added tax obtained by coal enterprises in domestic auctions can be returned to enterprises in a certain proportion within a certain period of time; Second, when the sales revenue of a coal enterprise exceeds its cost, the income tax paid by the enterprise can be returned according to a certain proportion. These policies can effectively reduce the burden on enterprises and improve their economic benefits.

The implementation of coal sales tax rebate is of great significance for promoting the development of coal industry, increasing coal reserves and ensuring national energy security. First of all, this will increase the business income of enterprises, reduce production costs and improve the profitability of enterprises. Secondly, through this policy, coal enterprises can increase investment, expand production scale and improve technical level. Finally, the coal sales tax rebate can also promote the development of related industries and promote the economic development and social stability of backward areas in China.