当前，区域均衡发展已成为国家经济发展战略之一，因此财税体制应继续改革，设计更利于中西部地区经济发展的税收政策。进一步完善税收制度适度授权地方政府在一定幅度内调高资源税税率，并将地方对矿产资源产品征收的基金等纳入资源税。增加的税收收入归地方财政使用，增加的 At present, the balanced development of the region has become one of the national economic development strategies. Therefore, the fiscal and taxation system should continue to be reformed to design a taxation policy that is more conducive to the economic development in the central and western regions. Further Improve the Tax System Properly authorize local governments to raise the resource tax rate within a certain range and include the resource tax levied on local funds levied on mineral resources products. Increased tax revenue to the local financial use, increased