讨论多年的资源税改革方案率先在新疆浮出水面。6月2日,财政部、国家税务总局联合发布《新疆原油天然气资源税改革若干问题的规定》(以下简称《规定》)。根据《规定》,于6月1日正式启动的新疆资源税改革涉及原油和天然气两大资源,二者资源税实行从价计征,税率均为5%。专家认为, Discuss years of resource tax reform program took the lead in Xinjiang surfaced. On June 2, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Provisions on Some Issues Concerning the Reform of the Resource Tax of Crude Natural Gas in Xinjiang (hereinafter referred to as the “Provisions”). According to “Provisions”, the resource tax reform in Xinjiang, which was officially launched on June 1, involved two major sources of crude oil and natural gas. The resource tax of both sources is subject to an ad valorem tariff of 5%. Experts think,