资源税应是对生产经营者占用国家所有的资源课征的税收的总称。当前试行的资源税存在着两大问题: 第一,征收面过于狭窄。目前,我国仅把从事原油、天燃气、煤炭、金属和非金属矿产品资源开发的单位和个人,作为资源税的纳税义务人。暂时只对原油、天燃气、煤炭这几种资源征收资源税,金属、非金属矿产品暂缓征收。并且,不是对所有生产原油、天燃气、煤炭 Resource tax shall be a general term for tax levied on the resources owned and consumed by the producer and marketer of the country. The current trial of resource tax there are two major problems: First, the collection is too narrow. At present, only the units and individuals engaged in the exploitation of crude oil, natural gas, coal, metals and non-metallic mineral resources in our country are the taxpayers of the resource tax. Temporarily only resource oil, natural gas, coal resource tax levied, metals, non-metallic mineral products temporarily levied. And, not for all producing crude oil, natural gas, coal