可持续发展视野下资源税生态化改革

不可再生资源的过度消耗和枯竭导致人类的危机感，可持续发展成为人们的共识。实现资源税生态化势在必行。将资源税纳税环节前移至资源开采或使用阶段，采取扩大税率范围、发挥企业市场微观主体作用、在单位税额设计纳入环境成本等措施，是对环境末端治理战略的根本性变革。

The Reform of Ecological Resources Tax under Vision of Sustainable Development

Excessive consumption and depletion of natural resources lead to sense of crisis, so sustainable development has become a people＇s consensus, and to achieve ecological tax resources is imperative. It is the fundamental reform for the end strategy of environmental management changes to move the tax links of resources tax to the resource extraction or the stage of use, expand the scope of duty, play the main role of microenterprise market, and design the flat tax into the environmental costs.