资源税是以各种自然资源为课税对象,为调节资源级差收入并体现国有资源有偿使用而征收的一种税。2010年6月1日起,新疆原油、天然气资源税实行从价计征,税率为5%。新疆资源税改革试点的启动,意味着我国资源税改革大幕已经拉起,在全国范围内推开已为期不远。 Resource tax is based on a variety of natural resources as a tax object, to adjust the income of differential income and reflect the paid use of state-owned resources tax levied. June 1, 2010 onwards, Xinjiang crude oil, natural gas resources tax ad valorem tax levied at a tax rate of 5%. The start-up of the pilot reform of resource tax in Xinjiang means that the curtain of China’s resource tax reform has been lifted and it has not been long before it is launched nationwide.