新疆资源税计征方式的改革及其影响

近年来，新疆逐渐成为我国资源的战略接替区和能源大通道。但新疆资源大规模开发势必会引起资源枯竭及生态失衡问题。资源税由“从量”征收向“从价”征收是新疆改变现状和区域经济可持续发展的必然，因此，新疆资源税改革要解决资源税的定性问题，充分发挥其调节开采企业的级差收入的基本功能，完善其收入的分配，将资源开采所带来的外部性成本内在化，体现资源管理政策的导向作用。

On Improving Resources Taxation Means in Xinjiang

Over the past few years, Xinjiang has become the strategic replacement area of energies and energy passageway in China. However, large scale explorations will necessarily result in energy exhaustion and ecological imbalance. To avert such consequences, taxation will be important means in ensuring a sustainable development of Xinjiang. Therefore, the change from specific duty to valuation taxation becomes a must. Resources taxation reform in Xinjiang aims to adjust the functions of differential income of the exploration enterprises, internalize the external costs brought about by resources exploration, and guide the resources management policies.