资源、环境约束已成为阻碍我国经济社会长期稳定发展的重要因素。资源税在节约资源和保护环境方面起着不可替代的调节作用。我国现行资源税在立法原则、征税范围、计税依据等方面存在诸多缺陷,亟需采取必要措施加以完善,以适应经济社会发展的需要。 Restrictions on resources and the environment have become an important factor that hinders the long-term and stable economic and social development in our country. Resource tax plays an irreplaceable role in resource conservation and environmental protection. The current resource tax in our country has many shortcomings in the aspects of the principle of legislation, the scope of tax collection, the basis of tax calculation and so on. It is urgent to take the necessary measures to perfect it so as to meet the needs of economic and social development.