Abstract: Analyze the policy of environmental protection tax rlief for state-owned coal mining enter⁃ prises，and fully grasp the proportion of exemption and tax savings. Combined with the main collection of dust production points in coal mine environmental protection tax，the countermeasures of installing bag dust removal device and dry fog system device are adopted. Through the comparative analysis of the tax sav⁃ ing amount of the environmental protection tax after the transformation，more than 3.8 million yuan was saved throughout the year，and very considerable economic benefits were achieved. The analysis results have important guiding significance for state-owned coal mining enterprises to strive for more preferential policies.

Key words: state-owned coal mine enterprises, environmental protection tax, tax rlief collection