资源是人类生存和发展的物质基础,是经济社会持续快速发展的有力保障。资源问题,已经成为当今国内外政治、经济、军事、外交等多方面关注的焦点。一、资源税存在的主要问题资源利用的严峻形势,给国家的宏观经济政策提出了更高的要求。作为国家宏观调控的重要手段,资源税制度理应在促 Resources are the material basis for the survival and development of mankind and a powerful guarantee for the sustained and rapid economic and social development. The issue of resources has become the focus of attention in various fields such as politics, economy, military affairs and diplomacy at home and abroad today. First, the main problem of resource tax The grim situation of resource utilization, to the country’s macroeconomic policy put forward higher requirements. As an important means of national macro-control, resource tax system should be urged