二十年来沉浮不定的资源税又迎来改革关口。该如何总结这项公共财政税制的成败得失,又该如何重新厘定它的功能界限?本刊深度报道《检讨资源税》:困境与突围。2005年出版的《大灾难:挑战与应对》一书中,对全球变暖现象和可能的处置方式进行了详尽讨论。近几年,虽然全球大气变暖有所减缓,然而大洋温度仍持续走高,导致全球整体继 The volatile resource tax in the past two decades has ushered in the reform pass. How to summarize the success or failure of this public finance tax system, but also how to redefine its functional boundaries? Our depth of coverage “review of resource tax”: the dilemma and breakthrough. In a book titled “Catastrophe: Challenges and Responses,” published in 2005, there was a detailed discussion of the phenomenon of global warming and the possible ways to deal with it. In recent years, while the global warming has slowed down, the ocean temperature has continued to rise, causing the global community as a whole