新疆资源税改革试点一年多来,对国家与企业之间、资源开采类国有垄断企业和非垄断行业之间、资源开采企业和资源消费企业之间、区域之间的收入分配,以及新疆区域经济振兴等方面都产生了重要影响。本文分析和总结了新疆资源税改革试点一年来的成功经验和不足,提出了将资源税改革推向全国应注意的若干问题。 Over the past year since the pilot reform of the resource tax in Xinjiang, the distribution of income among the state and enterprises, between the state-owned monopoly enterprises and the non-monopoly industries of resource exploitation, between the resource exploitation enterprises and resource consuming enterprises, and between the regions of Xinjiang, Economic rejuvenation and other aspects have had a significant impact. This paper analyzes and summarizes the successful experiences and shortcomings in the reform of resources tax in Xinjiang over the past year and puts forward some problems that should be paid attention to when pushing the reform of resource tax to the whole country.