资源税是以国家矿产资源的开采和利用为对象所课征的税。随着我国加快建立资源节约型经济,为科学开发利用资源,保护生态环境,实现可持续发展,推进资源税改革已势在必行。资源税从计征方式上划分可以分为从量税与从价税。我国于 Resource tax is a tax levied on the exploitation and utilization of national mineral resources. With China accelerating the establishment of a resource-saving economy, scientifically developing and utilizing resources, protecting the ecological environment and achieving sustainable development, it is imperative to promote the reform of resource tax. Resource tax can be divided into the amount of tax and ad valorem tax on the basis of the method of accounting. My country