根据国务院常务会议决定,今年12月30日起,在全国将煤炭资源税从量计征改为从价计征。这意味着千呼万唤的资源税改尽管姗姗来迟,总算靴子落地,终于拉开大幕。(一)标杆意义作为推动中国经济增长模式转变的关键环节之一,资源税改革自然有着非同寻常的“标杆”意义。资源税是以自然资源为征税对象的税种。多年来一直实行从量定额计征的办法,表现出诸多局限性,如征税额不能随价格上涨而相应增加,与资源稀缺程度 According to the decision of the State Council executive meeting, starting December 30 this year, the country will change the coal resource tax amount from levy to levied. This means that despite the long-awaited resource tax reform despite the long-awaited, finally boots fall, finally opened the curtain. (I) Benchmarking As one of the key links in promoting the transformation of China’s economic growth mode, resource tax reform naturally has an extraordinary “benchmarking” significance. Resource tax is a natural tax-based tax. Over the years has been implemented from the quantitative determination of measures approach, showing many limitations, such as the amount of tax can not be a corresponding increase in price increases, and resource scarcity