关键词: 资源税, 计税模式, 从量计征, 从价计征, 从利润计征

Abstract: This paper, based on the foreign resource taxation mode, compares it with Chinas resource taxation mode, finds out a better taxation mode which covers national financial income, guarantees enterprises benefits, and exerts resource taxation function, and presents a path to Chinas resource taxation mode reform. Resource taxation from quantity or from price is a taxation mode under specific development stage, links taxation to resource product quantity or price, promoting the adjustment and development of resource industry. Resource taxation from profits helps industrial adjustment and considers the sustainable development of resource enterprises, which should be another taxation mode during Chinas next resource taxation mode reform. 

Key words: resource tax, taxation mode, taxation from quantity, taxation from price, taxation from profits