我国是物产丰富的资源大国,在国家相关的资源税征收方面,一直以来是一个非常重要的税收征收问题。本文结合矿山企业的资源税征收基本情况入手,结合目前资源税制中存在的一些主要问题进行了阐述。并对资源税的征收改革方向及对矿山企业的相关影响做了详细的分析,希望能够对国家的矿山企业资源税改革提供一定的参考。 China is a resource-rich country rich in resources. It has always been a very important issue of tax collection in the collection of state-related resource taxes. This paper starts with the basic situation of resource tax levying in mining enterprises and elaborates some major problems existing in current resource taxation system. It also analyzes in detail the direction of the reform of resource tax collection and the related impact on mining enterprises, hoping to provide certain reference to the reform of resource tax of mining enterprises in the country.