一、完善现行资源税,为优势转化服务。 1.扩大资源税征收范围。应将目前只局限于矿产品和盐资源的税目扩大到所有可计量的矿产资源。应当将水资源、森林资源、草场资源等纳入课税范围,以防止开发过程中出现为了取得短期经济效益而过度开采资源、破坏生态环境的 First, improve the current resource tax, for the advantages of transformation services. 1. Expand the scope of resource tax collection. The tax items currently limited to mineral products and salt resources should be expanded to all measurable mineral resources. Water resources, forest resources and grassland resources should be included in the taxation scope so as to prevent over-exploitation of resources and destruction of the environment in the process of development in order to obtain short-term economic benefits