近年来,对资源税的征收管理,仍停留在原来的征管模式上。如何面对新形势,采取有效、科学、合理的征管手段,这是地税机关面临的重要课题。就税源而言,资源税仅占地方工商税7％左右,似有无足轻重之势。但资源丰富,税源潜力较大,是不可忽视的税种。笔 In recent years, the collection and management of resource tax, still remain in the original collection and management model. How to face the new situation and adopt an effective, scientific and reasonable means of collection and management is an important issue for local tax authorities. In terms of tax sources, resource tax accounts for only about 7% of the local industrial and commercial tax, it seems irrelevant. However, it is rich in resources and has a great potential for tax sources. It is a tax that can not be ignored. pen