资源属于国家所有,对资源进行征税应体现我国在全国范围内对资源的合理配置;而我国现行的资源税作为地方税种,在管理体制上采取是由地税征收、地方独占资源税收人,不但与资源税设置的目的相违背,同时在实践操作上也出现了不少问题,本文通过可持续发展的视角对资源税管理体制的进行分析,提出了对我国资源税管理体制改革的方案:国税征收,税收共享。 The resources belong to the state, and the taxation of resources should reflect the rational allocation of resources across the country. However, the current resource tax in our country is regarded as the local tax and is taken from the local tax on the management system. Local tax revenue is not only In the meantime, many problems have appeared in the practical operation. This article analyzes the resource tax management system through the perspective of sustainable development, and puts forward the solution to the reform of the resource tax management system in our country: Collection, tax sharing.