我国自2013年以来开始高举资源税改革的大旗,在第十八届三中全会上将其推向前台,在2014年时加大改革力度,但是任何的改革都是从相关主体的行为上体现出来的,决定着改革能否达到理想的预期目标。我国在资源税收改革上虽然已经取得一定成效,但是依然不够完善,存在一些缺陷和不足。本文主要针对我国资源改革的改革方向进行分析研究,并对其产生的经济效益进行分析。 Since 2013, China has started holding high the banner of resource tax reform, pushing it to the forefront at the Third Plenary Session of the 18th CPC Central Committee and intensifying the reform in 2014. However, any reform is based on the behavior of relevant actors Reflected, the decision of the reform can achieve the desired goal. Although some achievements have been made in the reform of resource taxation, our country is still not perfect and there are some shortcomings and deficiencies. This paper mainly analyzes and studies the reform direction of China’s resource reform and analyzes the economic benefits it produces.