中文摘要：

目前，我国经济增长中的结构性矛盾非常明显，体现为产业结构矛盾、区域结构矛盾和财政收入的不稳定性。本文认为，资源税改革可以在一定程度上解决这些结构性矛盾，应该选择合适时机推进资源税改革。改革内容应包括扩大征税范围、调整税率、优化税目和计税依据等。资源税改革将对各经济主体产生影响，在推进资源税改革之后应该紧密关注其经济效应，并采取有效措施妥善应对。

英文摘要：

Structural contradictions of China＇s economic growth come forth gradually, including contradictions of industrial structure, regional structure and financial revenue instability. The resource tax reform may help to resolve those structural contradictions to a certain extent, so we should pick a good timing to advance the reform, which is supposed to include expanding taxation scope, changing the tax rate, optimizing the tax item, the tax basis and so on. It＇s estimated that this reform will have impact on various economic entities, and therefore resource tax reform shall be greatly promoted and more attention shall be attached closely to its economic effect for measures to handle properly.