资源税改革是当前热点话题之一,是“十二五”税改的重要组成部分。近年来,资源税收入增加总体上稳定,其变化与国家调控高度相关,但收入规模不高,调控力量有限。本文针对资源税的不足提出一些意见和建议。 Resource tax reform is one of the hot topics at present, and is an important part of the “Twelfth Five-Year” tax reform. In recent years, the increase in resource tax revenue has been generally stable. The changes are highly correlated with the state regulation and control. However, the revenue scale is not high and the regulatory power is limited. This article puts forward some opinions and suggestions for the deficiency of resource tax.