为了保护和促进国家资源的合理有效开发及使用,调节资源开采条件差异而形成的级差收入,国家应用税收经济杠杆开征资源税是非常必要的。1984年10月1日起开始征资源税时,由于是一个新税种,其征收范围采取逐步扩大,开始只包括原油、天然气、煤炭、金属矿, In order to protect and promote the reasonable and effective development and use of national resources and to adjust the differential income resulting from the differences in resource exploitation conditions, it is necessary for the state to impose resource tax by applying the economic lever of tax revenue. Since October 1, 1984 began to levy resource tax, because it is a new tax, the scope of its expropriation to gradually expand, began to include only crude oil, natural gas, coal, metal mines,