“十三五”时期,创新、协调、绿色、开放、共享五大发展理念将贯穿始终。绿色发展理念将在各种具体制度和政策选择上予以充分的体现。全面推进资源税改革,将更多的资源纳入资源税征收范围,符合绿色发展理念的要求,有着重大意义。资源税改革应在总结前期改革经验的基础之上稳步推进。下一步,要注意水资源税试点可能存在的问题,按照生态文明建设和税制现代化的要求,设计科学的资源税制度,并以此推进资源税立法,建立现代资源税制度。 “Thirteen Five ” period, innovation, coordination, green, open, sharing five development concepts will run through. The concept of green development will be fully embodied in various concrete systems and policy choices. It is of great significance to comprehensively promote the reform of resource tax and to include more resources in the scope of resource tax collection in line with the requirements of the concept of green development. The resource tax reform should be steadily promoted on the basis of summing up the experience of previous reforms. In the next step, we should pay attention to possible problems with the trial of water resources tax. According to the requirements of ecological civilization construction and tax system modernization, we should design a scientific resource tax system and promote the resource tax legislation to establish a modern resource tax system.