我国资源税改革的意义、问题与方向

The Significance,Problems and Direction for China's Resource Tax Reform

偏低的资源税单位税额未能有效引导开采企业节约利用资源,是造成我国资源开采效率低下,资源浪费严重的重要原因。2010年6月1日,资源税改革在新疆地区进行试点,将原油、天然气资源税由从量计征改为从价计征。文章首先从提高资源税税负与增加资源地区财政收入两方面阐述资源税改革的意义,对资源税改革的深层次问题进行探讨,提出资源税改革的目标是增加资源开采者和资源使用者的成本,并最终促使企业提升资源开采效率。提出建立权利金制度是未来我国资源税改革的主要方向。

Lower standard of resource tax has failed to guide mining enterprises using and exploiting resources effectively, which causes inefficient exploitation and serious waste of resources. On June 1, 2010, the oil gas resource tax reform was carried on in Xinjiang, from quantity-based collec- tion to ad valorem collection. Firstly, the paper points out the significance of the resource tax reform, then discusses the main problems of resource tax reform. Finally, the paper points out that the establishment of the royalty system is the direction of China＇s resource tax reform.