根据国务院的决定 ,资源、环境保护等方面的税费改革是我国今后几年税费改革总体规划内容之一。税费改革是一项复杂的系统工程 ,涉及到各个领域的税费改革和税费管理问题 ,同时也涉及到各个方面的利益关系调整和制度建设。我国矿产资源税费改革的依据是马克思的地租理论、商品 According to the decision of the State Council, the reform of taxes and fees in areas such as resources and environmental protection is one of the general plans for the reform of taxes and fees in the coming years. The tax-fee reform is a complicated systematic project that involves the tax-fee reform and the management of taxes and fees in all fields. It also involves the adjustment of interest relations and the system construction in all aspects. The basis for reforming the taxes and fees for mineral resources in China is Marx’s theory of rent and goods