全面推进资源税改革是党的十八届三中全会明确提出的重要改革任务,是深化财税体制改革的重要内容。本文回顾了我国资源税制度的发展历程,分析了资源税制度存在的主要问题,总结了资源税前期改革的实践与成效,对全面深化资源税改革的主要内容进行了解读。 To comprehensively promote the reform of the resource tax is an important reform task that the Third Plenary Session of the 18th CPC Central Committee put forward clearly and is an important part of deepening the reform of the fiscal and taxation system. This paper reviews the development history of China’s resource tax system, analyzes the main problems existing in the resource tax system, summarizes the practice and effect of the pre-reform of resource taxation, and interprets the main content of deepening the reform of resource tax.