目前,在全面深化税制改革中,必须牢固树立环保税收理念,努力探索开征环境保护税,形成以资源税和环境保护税为主体、相关税种相配套的环境保护税收体系,确保生态文明建设取得真实成效。一、完善资源税制度改革完善资源税主要应包括以下内容:一是正税清费。对于煤炭、原油、天然气等资源,国家和地方不同程度地征收有关基金和矿产资源补偿费,造成各 At present, in deepening the reform of the tax system, we must firmly establish the concept of environmental taxation, and strive to explore the introduction of environmental protection tax, the formation of a resource tax and environmental protection tax as the mainstay of the relevant tax types of environmental protection tax system to ensure the construction of ecological civilization to obtain truth Effective. First, improve the resource tax system Reform and improvement of resource tax should include the following: First, the positive tax fees. For coal, crude oil, natural gas and other resources, the state and local governments will impose compensation fees for the funds and mineral resources to varying degrees, resulting in