我国排污收费制度和资源税制度的缺陷，使得我国构建环境税收法律制度的形势更为紧迫。
The defects in the system of charges for disposing pollutants as well as that of resources tax in China make it an urgent need to establish environmental taxation system.
本文简单介绍了我国资源税的历史与现行问题，以及国外资源税制度的一些概况，提出了对我国资源税设计的几点看法。
This thesis described the history and problems of domestic resource tax, and related information of foreign countries. And raised several proposal on present resource tax reform.
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