目前,我国资源税税率过低导致资源被廉价甚至无偿使用,带来企业成本的外部化和社会化,导致对环境和生态的双重破坏。由于我国现行矿业开采行业进入门槛过低,致使矿业安全事故频繁发生,这已成为社会的一大隐痛。随着我国经济的高速发展,税额偏低的资源税已无法有效发挥税收调节作用,更不能充分反映市场供求关系、资源稀缺程度和环境损害成本的价格形成 At present, the low resource tax rate in our country leads to the use of resources at low prices or even at no-cost, resulting in the externalization and socialization of enterprise costs, resulting in double damage to the environment and ecology. As China’s current mining industry to enter the threshold is too low, resulting in frequent mining accidents, which has become a major social pain. With the rapid economic development in our country, resource tax with low tax amount can not effectively play the role of tax adjustment, but can not fully reflect the price formation of the market supply and demand, resource scarcity and environmental damage costs