内容摘要：
本文首先分析了我国现行资源税制存在的主要问题，包括征收范围窄、“绿化”程度低、税率设计不合理、税目设置无法体现公平、计税依据不利于资源利用等。之后，就资源税改革提出了若干政策建议，即扩大征收范围、提高税率和优化税率结构、改定额税率为比例税率与定额税率相结合、细化税目设置、调整计税依据等。
关键词：资源税 税制要素 税制改革
abstract:this paper first analyzes existing issues in current resource tax system in china such as irrational design of tax scope, tax rate, tax items and tax basis. it then puts forward some policy suggestions on further resource tax reform: enlarging tax scope, raising tax rate and optimizing its structure, refining the design of tax items and adjusting tax basis.