本文分析了资源税改革背景和石油等资源不可再生的特性,对比了国际石油资源税率水平,提出在这次全球石油、金属和黄金价格暴跌之时,应抓住时机,加快提升石油资源税率,并提出完善石油资源税税基合算方法、确定合理的石油资源税征收方式等措施,进一步推进我国石油资源税改革。 This paper analyzes the background of resource tax reform and the characteristics of non-renewable resources such as oil. By comparing the international oil resource tax rates, it is suggested that at the time of global plunge of oil, metals and gold, we should seize the opportunity to speed up the taxation of petroleum resources, And put forward measures to improve the method of calculating the tax base of petroleum resources, determine the reasonable collection methods of petroleum resources tax, and further promote the reform of petroleum resource tax in China.