财政部和国家税务总局日前发布的一份通知成为资源税自1994年开征以来涨幅最大的一次调整,业界将其视作我国资源税改革大幕开启的标志。资源税的征收与行业良性发展、转变经济增长方式、保护资源等息息相关,有鉴于此,本文试图就资源税改革背景、改革目标、改革可能碰到的问题、改革方案设想方面进行探讨。 A notice recently released by the Ministry of Finance and the State Administration of Taxation has become the biggest adjustment in resource tax since the introduction in 1994, and the industry regards it as a symbol of opening up the curtain of China’s resource tax reform. In view of this, this paper attempts to discuss the background of the reform of resource tax, the objectives of reform, the problems that may be encountered in the reform and the ideas of the reform plan.