2016年7月1日,资源税改革在我国全面推开。作为“营改增”后地方税改革的首个税种,本次改革目的在于通过实施清费立税、从价计征,优化税制,理顺资源税费关系,建立规范公平、调控合理、征管高效的资源税制,有效发挥其组织收入、调控经济、促进资源节约集约利用和保护环境的功能,进一步提升资源税在资源保护中的作用。一、资源税征管模式及政策变化 July 1, 2016, resource tax reform in our country fully opened. As the first type of local tax reform after the “camp change”, the purpose of this reform is to establish a system of regulating fairness, reasonable regulation and control, Efficient resource tax collection and management, and effectively play its organizational income, economic control and promote the intensive use of resources conservation and environmental protection functions, to further enhance the role of resource tax in resource protection. First, resource tax collection and management model and policy changes