1.在完善税制层面统筹考虑资源税制度改革。税收对资源的调节,不仅限于资源税一个税种。因此,要协调资源税改革与完善相关税种的关系,把两者有机结合起来。可以把改革资源税与完善流转税统筹考虑,使消费税和资源税在调整成品油价格方面共同发挥作用;可以通过提高成品油、大排量 1. In the improvement of the tax system, the overall consideration of resource tax system reform. Tax regulation of resources, not limited to resource tax a tax. Therefore, to coordinate the reform of resource tax and improve the relationship between the types of taxes, the two organically combined. We can consider reforming the resource tax and perfecting the circulation tax so that the consumption tax and resource tax can both play a role in adjusting the price of refined oil products. By improving the product oil, large displacement