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资源税改革势在必行,但目前还存在改革的难点.该文认为,需要选择合适的时机,应制定一个“时间表”,循序渐进,逐渐完善,以缓冲改革带来的压力,达到较好的改革效果.“,”Its quite urgent to reform the resource tax in China,but there are still many obstacles.Setting a timetable and carrying out the reform of resource tax in China shall follow a proper sequence and improve gradually, which will not only relieve the pressure brought by the reform but also earn comparatively good returns.