如何在经济建设的同时既缓解资源供给压力又保护生态环境,是我国经济可持续发展的一大难题。本文在我国绿色低碳经济建设目标的基础之上,从我国资源现状、经济可持续发展要求以及保护生态环境要求三个角度来论述我国资源税改革的必要性;进而分析了我国现行资源税税制存在的问题。分析了西方国家资源税税制的相关经验,如美国资源税制中各州定税权、俄罗斯的中央地方分成办法以及丹麦的绿色环保资源税税制。最后,从扩大资源税征收范围、调整计税依据和提高资源税单位税额角度提出了我国资源税税制改革建议。 How to ease the pressure on resources supply and protect the ecological environment at the same time as economic construction is a major problem for our country’s sustainable economic development. Based on the goal of green low-carbon economy in our country, this paper discusses the necessity of the reform of resource tax in our country from three aspects: current situation of resources, requirement of sustainable development of economy and requirement of protecting ecological environment. Furthermore, Problems. This paper analyzes the experience of the taxation of resource tax in western countries, such as the taxation rights of every state in the resource tax system of the United States, the method of the central division of Russia in Russia, and the taxation system of the green resource tax in Denmark. Finally, from the angle of expanding the scope of resource tax collection, adjusting the basis of tax calculation and raising the unit tax of resource tax, this paper puts forward some suggestions on the reform of resource tax system in our country.