本文回顾了我国已有文献关于资源税职能定位的不同观点,以马克思产权理论作为理论依据,分析了资源税的本质特征、征税目的,阐明了国家对国有资源的不同调节方式,以便精准定位,精准实施政策措施,实现国家资源利用效用的最大化、达到调节效用最佳,从而提出了资源税费完善的建议。 This paper reviews different views about the position of resource tax in our country’s existing literature, and analyzes the essential characteristics of tax and the purpose of taxation on the basis of Marx’s theory of property rights. It also clarifies the different ways of state regulation of state-owned resources in order to locate accurately , Precise implementation of policies and measures to achieve the maximization of the effectiveness of the national resource utilization, to achieve the best regulatory effectiveness, thus proposing a resource tax perfect.