财政部、国家税务总局5月10日联合对外发文,宣布自2016年7月1日起我国全面推进资源税改革。此次改革是基于有效解决资源税制度存在问题,并围绕资源税改革目标而进行的一次重大政策调整,也是我国新时期深化财税体制改革的一项重要内容。具体改革内容如下:一是逐步扩大征税范围。根据党的十八届三中全会决定关于将资源税扩展到占用各种自然生态空间的要求,逐步将水、 Ministry of Finance and State Administration of Taxation jointly issued a circular on May 10, announcing that since July 1, 2016, China will comprehensively promote resource tax reform. This reform is based on an effective solution to the existing problems of the resource tax system and a major policy adjustment around the objectives of the resource tax reform. It is also an important part of deepening the reform of the fiscal and taxation system in our country in the new period. Specific reform as follows: First, gradually expand the scope of taxation. According to the decision of the Third Plenary Session of the 18th CPC Central Committee about extending the resource tax to occupy various natural ecological spaces,