从党的十七大报告看我国资源税费的改进

随着我国工业化、信息化、城镇化和现代化建设的推进，资源需求将持续大幅度增加，资源供需矛盾日益突出，建立一种资源节约型的经济增长方式已经迫在眉睫，而资源税费改革已经成为建立资源节约型经济的重要环节，特别是党的十七大报告中提出“建设生态文明，基本形成节约能源资源和保护生态环境的产业结构、增长方式、消费模式”，这无疑给资源税的改革增加了巨大的推动力。本文立足于党的十七大报告，从资源节约型、环境友好型社会视角，分析现行资源税费的缺陷，并提出了相应的改进措施。

The Improvement of the Resources Tax and Fee in Resources-saving Economy

The improvement of resource tax and fee is very important to construct resources-saving economy. It is important to protect environment, reduce pollution. This article analysis the inconsistent of the resources-saving economy and resource tax fee, and gives some advices for this.