一、资源税改革的背景矿产资源是人类赖以生存的物质基础,是一种特别重要却又不可再生的自然资源。矿产资源作为宝贵的社会生产资料,同时还是人类生活资料的来源。人类对于资源需求量随时间逐步增大,其中又特别是矿产资源。在生态环境被严重破坏下,矿产资源又是不可再生的,我们应该更加的引起重视。现阶段实行的资源税制度已经不能适应我国经济社会的高速发展,不能满足经济体制的改革和“两型”社会建设的需要。目 First, the background of resource tax reform Mineral resources is the material basis for human survival, is a particularly important but not renewable natural resources. Mineral resources, as a valuable source of social production, are also sources of information about human life. Human demand for resources gradually increased over time, of which in particular, mineral resources. In the ecological environment is severely damaged, mineral resources are non-renewable, we should pay more attention. The resource tax system implemented at this stage can no longer meet the rapid economic and social development in our country and can not meet the needs of the reform of the economic system and the construction of a “two-type” society. Head