资源税率与区域经济发展研究

合理确定资源税税额，有利于实施可持续发展战略和西部大开发战略，实现区域经济、社会统筹协调发展。本文从计征资源税的理论基础入手，分析了现行资源税体系的不足之处，借鉴美国、加拿大等国的税法规定。通过资源价值评价方法，提出了扩大资源税征收范围、适当提高资源税税率（主要矿产资源10％以上）、调整资源税的计征方法、适当扩大地方政府的权限等建议和构想。

Research on the Relation of Resources Taxation and Regional Economic Development in Xinjiang

Making out the reasonable resources taxation standard will be helpful to implement the strategy of the sustainable development and the strategy of developing westesn region to promote regional economic development;to realize the goal of the co-ordinated development of the economy,society and the environment.Based on the resources value appraisal method and profited from country's USA and Canada tax laws this article analyzes the present resources taxation system deficiency,proposes some suggestions about the expansion of the scope of leving on resources taxation and adjusting the method of leving on it and raising resources tax rate to 10-12%,and suggests that local government should suitably increase jurisdiction over resources tax.