在能源消耗总量剧增、环境污染日趋严重的现阶段,推进资源性产品价格改革、重塑我国资源税费制度体系意义重大。目前,首先应准确界定资源税费的功能和性质,在此基础上,完善现行税费并存的管理体制,构建资源税收与收费制度协调运行的机制,为资源的高效开发、利用提供有力保障。 At the present stage of the surge in total energy consumption and the worsening of environmental pollution, it is of great significance to push forward the reform of the price of resource products and remold the system of resources and taxes in our country. At present, we should first accurately define the function and nature of resource taxes and fees, and on this basis, improve the existing tax and fee management system and establish a mechanism for the coordinated operation of resource taxation and charging systems so as to provide a powerful guarantee for the efficient exploitation and utilization of resources.