中文摘要：

不同的资源财税制度在资源开采路径,价格形成机制,财政收入等方面存在差异。现有文献采用不同的假设和方法对最优的资源财税制度和如何设计资源财税制度,进行了研究,得出了不同结论,本文从税收中性、最优税制与税率、设计原则三个方面综述了非再生资源财税制度研究。税收中性是资源税制度设计的一个基本原则,但税收通常会有“时间倾斜”和产出扭曲效应,由于不确定性因素、信息不对称以及企业结构等问题,使得资源租金税的中性特点受到质疑。在最优税制方面,主要采用比较研究的方法,比较标准是基于利益最大化的企业、政府、社会三类评价指标,所得结论并不统一,关于最优税率的研究尚不多见。除了税收中性,纳税者的行为响应和风险分配等都是资源财税制度设计应重点考虑的因素。未来应加强对纳税者行为方式描述、风险分配、税制综合比较、纵向一体化资源企业征税和最优税率问题的深入研究。

英文摘要：

Different tax instruments for non-renewable resources differ in resources extraction path, price formation and tax revenue. What is the optimal resources taxation and how to design it？ Various assumptions and methods were adopted to study these issues and different conclusions were achieved. In this paper,three aspects are reviewed which are tax neutrality, optimal taxation and principles in designing resources taxation. While neutrality is a fundamental principle for designing resources taxation, tax has effects of time titling and output distortion. The neutrality of resource rent tax is queried because of uncertainty factors, asymmetric information and enterprise structure. In terms of studying on optimal taxation,in which comparative study method and three kinds of evaluation indicators based on maximum benefit were used,there was no research consensus achieved. Study on optimal tax rate are scarce. Besides tax neutrality, taxpayers~ response to taxation and risk sharing should also be considered in designing resource taxation. Some issues should be studied further in the future which include：① description of taxpayers＇ behavior ; ②risk distribution between government and enterprises ; ③ comprehensive comparison of alternative taxes;④levy on vertically integrated firms;⑤optimal tax rate.