中文摘要：

中国资源禀赋优越，但区域差异较大，且各区域社会经济发展不均衡，经济发达区域优势明显，而资源禀赋优越区域出现“资源诅咒”；资源税改革作为中国社会经济领域税制改革的重点，影响社会经济、区域协调和可持续发展。本文将资源税与区域发展和节能减排相结合，构建动态多区域CGE模型，并以石油资源为对象，研究资源计税方式变化对社会经济和区域发展以及资源环境系统的影响。研究表明：同一标准从价税率设置是资源税改革的方向，整体而言，资源税改革对社会经济影响不大，能有效地抑制污染物排放，并取得很好的保护资源和环境的效应；但就区域而言，同一标准从价税率对资源禀赋优越和经济欠发达地区负面影响较大，对经济发达地区影响较小，不利于区域经济的协调发展。

英文摘要：

Natural resources is the driving force of socio-economic development. As we know, China＇s resource endowment is superior, but regional differences are huge. China＇s regional socio-economic and industrial development is not balanced. In the developed regions, there have been obvious advantages in industries; but in the area of the resource endowment, ＂resource curse＂ emergents. As the focus of tax reform in China, resource tax reform becomes an important factor to affect the socio-economic and regional development. To better character the process, the paper builds a dynamic multi-regional CGE model to analyze the impact on the socio-economic and regional with same standard of oil resource tax reform by empirical study. Studies have shown that the resource tax reform has less impact on socio-economy, reduces the emission of pollutants effectively, and achieves great resources environmental benefits. But the impact is different among regions. The impact on resource endowments and less developed areas is huge, while on developed areas is small. The same standard of resource tax reform is not conducive to the coordinated development of regional economy