随着我国工业化、城镇化和现代化建设的推进,资源需求将持续大幅度增加,资源供需矛盾日益突出,建立一种资源节约型的经济增长方式已经迫在眉睫,而资源税费改革已经成为建立资源节约型经济的重要环节,这对于提高资源利用效率,加强环境保护,减少污染具有重要意义。本文通过对国外、国内现行资源税费制度的比较,分析了资源节约型经济与现行资源税费的矛盾之处,并提出了相应的改进措施。 With the advancement of industrialization, urbanization and modernization in our country, the demand for resources will continue to increase substantially and the contradiction between supply and demand of resources will become increasingly prominent. It is imminent to establish a resource-saving economic growth mode, and the resource tax reform has become a resource-saving An important part of economy, which is of great significance for improving the efficiency of resource utilization, strengthening environmental protection and reducing pollution. This paper analyzes the contradiction between resource-saving economy and current resource tax and fee by comparing the current resource taxation system both in China and abroad, and puts forward corresponding improvement measures.