在以消耗资源为代价的粗放型经济增长模式下,资源税制不合理是形成我国区域间财政能力不平衡的重要原因之一。改革现行资源税制,扩大征收范围,提高税率,从而提高资源税在地方财政收入中的地位,可以促进资源节约,也可以提高资源丰富的中西部省份的财政能力。本文建议,应该改资源税为共享税,在赋予地方一定自主权的同时,仍然强调中央对资源税的控制权。 Under the mode of extensive economic growth at the cost of consuming resources, the unreasonable resource tax system is one of the important reasons for the imbalance of fiscal capacity among regions in our country. Reforming the existing resource tax system, expanding the scope of tax collection and raising the tax rate will increase the position of resource tax in the local fiscal revenue, promote resource conservation and improve the financial capacity of resource-rich central and western provinces. This paper suggests that we should change the resource tax to a shared tax, while giving local governments a certain degree of autonomy, while still emphasizing the central government’s control over the resource tax.