在学界与业界呼吁了多年之后,资源税的从价计征改革在2011年11月在全国范围内拉开帷幕。最先进行改革试点的新疆,已经在资源税改革中切实地得到了收益。然而,短期内的财政增收并不能改变新疆单一化、低水平的产业结构现实,要想让这个资源富集的地区可持续地发展,更应该关注资源税改革对于当地产业结构调整的长期效应。 After years of academic and industry appeals, the ad valorem reform of resource taxation started in November 2011 nationwide. Xinjiang, the first pilot in reform, has earnestly benefited from the reform of the resource tax. However, short-term fiscal revenue growth will not change the reality of a single, low-level industrial structure in Xinjiang. To sustainably develop this resource-rich region, we should pay more attention to the long-term effect of resource tax reform on the adjustment of local industrial structure.