资源税改革对矿产资源配置的效应分析——以新疆为例

为加快新疆发展，中央决定由新疆率先进行资源税费改革，将原油、天然气资源税由从量计征改为从价计征。文章从资源税改革的核心内容出发，以新疆为例，分析了资源税改革在不同层次上对资源的配置效应。论证了资源税改革是资源得到合理配置的前提，是完善节能减排经济政策、保证经济安全和资源安全的重要内容。资源税改革将通过提高资源税税负、增加资源地的地方财政，让利于地方，使资源优势转变为真正的经济优势，平衡东西部差距，优化资源的区域间配置。

Effects of Resource Tax Reform on Mineral Resources Allocation- Xinjiang as an Example

To Quicken Xinjiang＇s economic development, the Central Government of China decided to launch the energy resources tax reform in Xinjiang： from specific duty taxation to valuation taxation. Taking Xinjiang as an example, this paper analyzes the resource allocation effects the resource tax reform produced at different levels, proving that such a reform is a prerequisite for rational allocation of resources and an important part of improving energy reduction policy, maintaining economic security and resource security. It will also turn energy advantages into economic ones and optimalize regional allocations of resources by increasing resource tax to benefit the local finance.