矿山级差地租随价格的变化而变化的规律,为本次资源税法改革由从量计征改为从价计征提供了理论依据。资源税在我国的税法体系中只是一个小税种,它的立法目的重在其调控功能。资源税总体上来说主要包含两大税收调控功能:资源税一方面通过贯彻国有资源有偿使用原则,促进资源的合理开发、利 The variation of mine grade difference rent with the change of price provides the theoretical basis for the resource tax reform to change from quantity accounting to ad valorem. Resource tax is only a small tax in China’s tax law system, and its legislative purpose focuses on its regulatory functions. Resource tax generally includes two major tax control functions: resource tax on the one hand, through the implementation of the principle of paid use of state resources to promote the rational development of resources,