随着我国经济的快速发展,矿产资源过度开发诱发的资源损耗、生态环境破坏与区域可持续发展能力下降现象日益严重。因此,应尽快推进我国矿产资源税费制度改革,真正实现其反映市场供求和资源稀缺程度、体现生态价值和代际补偿的目标。本文从西方国家矿产资源税费制度的发展沿革出发,从税费体系、税费负担、税费收入归属三个方面梳理了国外矿产资源税费制度建设的基本情况,分析了我国现行矿产资源税费制度存在的问题,并结合我国实际情况,对矿产资源税费制度改革提出相关政策建议。 With the rapid economic development in our country, the depletion of resources, the destruction of the ecological environment and the decline of regional sustainable development capability induced by over-exploitation of mineral resources have become increasingly serious. Therefore, we should speed up the reform of the tax system of mineral resources in our country as soon as possible, and truly achieve the goal of reflecting the market supply and demand and the scarcity of resources, embodying ecological values ​​and intergenerational compensation. Based on the development and evolution of the tax system of mineral resources in western countries, this paper reviews the basic situation of the tax system of mineral resources in foreign countries from three aspects: the tax system, the tax burden, the tax and fee income, and analyzes the current mineral resources tax Fee system existing problems, combined with the actual situation in our country, the tax reform on mineral resources proposed policy recommendations.