资源税是以各种自然资源为课税对象,为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,目前我国资源税征税品目有原油、天然气、煤炭、其他非金属矿原矿、黑色矿原矿,有色金属矿原和盐等,现行资源税采取的是从量计征的方法,对课税对象分别以 Resource tax is based on a variety of natural resources as a tax object, to adjust the differential income of resources and reflect the state-owned resources and the use of paid taxes collected, the current resources tax tax items are crude oil, natural gas, coal, other non-metallic mineral ores , Black ore, non-ferrous metal ore and salt, the current resource tax is taken from the amount of levy method, the tax object respectively