二十年来沉浮不定的资源税又迎来改革关口。该如何总结这项公共财政税制的成败得失,又该如何重新厘定它的功能界限?本刊深度报道《检讨资源税》:困境与突围。在去年中国11万亿的税收中,资源税占比不到1%。然而,它却被赋予了节约资源、保护生态的重任。遗憾的是,时至今日我们的资源不是越来越多,而是愈加稀少;现实中,我们也不得不面对愈加严重,类似于“雾霾”一样的恶劣环境。当然,资源税的改革也是尚未完成的现实。3年前,沉寂16年的资源税改革,以油气为突破口在西部省份新疆起航。次年,油气资源税改革,全面铺开。然而,占据国内能源消耗70%的煤炭,却在那次改革中缺席。部分业界人士认为,资源税税 The volatile resource tax in the past two decades has ushered in the reform pass. How to summarize the success or failure of this public finance tax system, but also how to redefine its functional boundaries? Our depth of coverage “review of resource tax”: the dilemma and breakthrough. In China’s 11 trillion tax revenue last year, resource tax accounted for less than 1%. However, it has been given the responsibility to save resources and protect the ecology. Unfortunately, our resources are not getting more but more scarce today; in reality, we have to face the harshest conditions similar to the “haze”. Of course, the reform of resource tax is an unfinished reality. Three years ago, a 16-year resource tax reform that was quiet was taking oil and gas as a breakthrough and set sail in the western province of Xinjiang. The following year, oil and gas resource tax reform, fully rolled out. However, coal, which accounts for 70% of domestic energy consumption, was absent from that reform. Some industry sources believe that resource tax