资源税是地方税种,广西资源丰富,地势辽阔,资源开采潜力很大。文章从广西资源税收入的现状入手,针对广西本身的特点,分析影响广西资源税收入的影响因素,包括制度因素、技术因素、社会因素,就广西资源税的问题,提出了若干意见,为广西资源税的健康良好发展提出政策建议。 Resource tax is a local tax, Guangxi is rich in resources, vast terrain, great potential for resource exploitation. Based on the current situation of resource tax revenue in Guangxi, the article analyzes the influencing factors of Guangxi resource tax revenue, including the institutional factors, technical factors and social factors. Based on the characteristics of Guangxi, this paper puts forward some suggestions on the resource tax in Guangxi, Resource tax healthy and sound development of policy recommendations.