全国范围的资源税改革面临种种压力,步履维艰。其重要原因是企业正处在最艰难的转型期,使企业难以承受资源税改革可能形成的负担。因此,资源税的改革,需要与相关税种的配套改革同时进行,即在增加资源税负担的同时,减轻企业的增值税、营业税等负担,以增强企业承受力。 Resource tax reform across the country is under various pressures and struggling. The important reason is that enterprises are in the most difficult period of transition, making it hard for enterprises to bear the possible burden of resource tax reform. Therefore, the reform of resource taxation needs to be carried out at the same time with the supporting reforms of the relevant taxes. That is, while increasing the tax burden on resources, the burden on value-added tax and business tax of enterprises should be lightened so as to enhance the affordability of enterprises.