资源税是以各种应税自然资源为课税对象、为了调节资源级差收入并体现国有资源有偿使用而征收的一种税,是地方税体系的重要组成部分。“营改增”后,如何推进资源税改革,构建科学的地方税体系,是当前税制改革迫切解决的问题。本文对提高资源税在地方税中的比重进行了分析,剖析了培植资源税的瓶颈,从而得出推进资源税改革的路径选择。 Resource tax is a kind of tax levied by various taxable natural resources, a kind of tax levied in order to regulate the income of differentiated resources and reflect the paid use of state resources, which is an important part of the local tax system. How to Promote the Reform of Resource Tax and Establish a Scientific Local Tax System After the Reform of the Tax System of the Battalion is the Urgent Problem to be Solved in the Present Reform of the Tax System. This paper analyzes the proportion of resource tax increase in local tax, analyzes the bottleneck of cultivating resource tax, and draws the path of promoting resource tax reform.