关键词: 资源税改革,资源税扩围,普遍征收,税种协调

Abstract: In the context of accelerated fiscal and tax system reform, it is imperative to expand China’s resource tax. Through investigation of the institutional functions and the rules of collection of the resource tax, it can be seen that the expansion of the resource tax should coincide with the functions of different categories of taxes, abide by the fair tax principles and meet the requirement of tax efficiency. Although the taxation range of resource tax in China has been expanded for several times, there still exist many problems, such as the tax purpose being not in conformity with the universal taxation, the design of relevant sub tax items are not so scientific, and the lack of smooth connection with other taxation areas, etc.. Starting from reasonably promoting the expansion of China’s resource tax and coordinating the relationship between resource tax and other taxes, we should follow the principle of relative expansion to expand it step by step, firstly to bring water resource and forest resource into the adjustment range of resource tax, then to make rational adjustment and optimize the design of the sub tax items of resource tax, so as to promote the coordination between the resource tax and the other tax categories, finally to provide sufficient legislative support and administrative support for the expansion of resource tax.

Key words: resource tax reform; resource tax expansion; universal collection; coordination of tax categories