本文回顾了我国资源税从无到有、不断调整的发展历程,以磷矿为例进行分析,指出资源税“一刀切”式的征收方式对小矿种的发展会造成一些长期负面的影响,提出资源税应由从量征收调整为从量和从价累进征收相结合的复合征收方式,建议资源税改革时要更好的贯彻“级差调节”原则,并注重相关配套政策的完善。 This paper reviews the development history of resource tax in our country from scratch, and constantly adjusts it. Taking phosphate rock as an example, it points out that resource tax “one size fits all” type of collection will cause some long-term negative impacts on the development of small minerals Proposed resource tax should be adjusted from the amount of levied from the amount of ad valorem levied by a combination of complex collection methods proposed resource tax reform should be better to implement the “differential adjustment” principle, and pay attention to the improvement of relevant supporting policies .