中文摘要：

本文总结了党的十八届三中全会以来我国资源税改革的特征,剖析了现行资源税改革在法律依据、功能定位和税权归属等方面存在的问题,提出按照租、费、税分流的原则,重新定位资源税的功能,建立复合型资源税制度,坚持税收法定,合理划分税权归属等政策建议。

英文摘要：

This paper summarizes the characteristics of China＇s resource tax reform since the Third Plenary Session of the 18th CPC Central Committee. The paper analyzes the problems existing in the current resource tax reform in terms of legal basis, function orientation and tax right ownership. The paper proposes to re-position the function of resource tax, establish a compound resource tax system, adhere to the statutory tax and divide the tax right ownership reasonably in accordance with the principle of diversion of rent, fee and tax.