一、资源税改革的背景资源税是以各种应税自然资源为课税对象,为了体现国家的权益,促进合理开发资源,调节资源极差收入,对开采资源产品征收的一种税。从税收总量上看,资源税虽是小税种,但在调节资源极差收入,提高资源利用率,弥补资源开采造成的环境污染和破坏的负外部性等等方面都起到了十分重要的作用。尤其是在大力倡导科学发展观的今天,为了环境和经济的可持续发展,促进经济结构的转型,资源税的改革更是势在必行。二、当前资源税存在的弊端 First, the background of resource tax reform Resource tax is a variety of taxable natural resources as the object of taxation, in order to reflect the rights and interests of nations, and promote the rational development of resources, adjusting the extremely poor income of resources, a tax levied on the exploitation of resource products. In terms of total tax revenue, though resource tax is a small tax, it plays a very important role in regulating extremely poor resources, improving resource utilization, making up for the negative externalities caused by environmental pollution and damage caused by resource exploitation, etc. . Especially in vigorously advocating the scientific concept of development today, in order to environmental and economic sustainable development and promote the transformation of economic structure, resource tax reform is imperative. Second, the drawbacks of the current resource tax