长期以来,我国资源税负担较轻,资源要素价格形成机制不合理,影响了经济健康可持续发展。对此,理论界认为应尽快推进资源税的改革。现将各种观点综述如下:一、资源税的基本概况(一)资源税费制度中的“资源”范围问题。1.自然资源的问题。在探讨资源税费制度其他问题之前,有必要 For a long time, China’s resource tax burden is lighter, and the formation mechanism of the price of resource elements is unreasonable, affecting the healthy and sustainable economic development. In this regard, theorists think that the reform of resource tax should be promoted as soon as possible. Now various views are summarized as follows: First, the basic overview of resource tax (A) resource tax system in the “resource” range issues. 1. The problem of natural resources. It is necessary to discuss other issues of the resource tax system