企业的税负是否会增加?这是在本轮资源税改革进程中,十分牵动公众神经的一个话题。结合新一轮财税体制改革中“全面减税”语境,探讨资源税全面改革的企业税负问题,特别值得关注。总体上不增加企业税负我国资源税从1984年开征至今已有30多年,近10年来资源税收入增长较快,年均增长率约为27%,成为资源富集地区重要的税收来源。1994年国务院颁布了资源税暂行条例,确定了普遍征收、从量定额计征方法。经国务院批准,自2010年起先后实施了原油、天然气、煤炭、稀土、钨、钼6 Is the tax burden on enterprises increasing? This is a topic that has greatly affected the public’s nerves in the current tax reform. In combination with the new round of “tax cuts” in the context of the reform of the fiscal and taxation system, we should pay special attention to discussing the corporate tax burden on the comprehensive reform of resource taxation. As a whole, the tax burden on enterprises has not increased. Since the introduction of the resource tax in 1984, it has been more than 30 years since its introduction in 1984. The resource tax revenue has grown rapidly in recent 10 years, with an average annual growth rate of 27%. It has become an important tax source for resource-rich regions. In 1994, the State Council promulgated the Provisional Regulations on Resource Tax, which established the method of general collection and quantification. Approved by the State Council, since 2010, China has successively implemented crude oil, natural gas, coal, rare earth, tungsten and molybdenum 6