关键词: 资源税改革, 财政收入, 产业调整, 节能减排

Abstract: Xinjiang is the first region that implements the oil and gas resources tax reform in China in June 2010,in which the means of levying change from the quantity to the valorem.With the reform of resource tax,it has produced comprehensive effects.In this paper,the effects of resource tax reform in Xinjiang revenue,industrial structure adjustment and energy saving and emission reduction are analyzed by using comparative analysis method such as grey correlation coefficient method and Granger causality test method.It turned out that resource tax reform has promoted resource tax revenue and the fiscal increase in Xinjiang, correlation coefficient between resource tax revenue and the tertiary industries is relatively high. However,it has not played its role in protecting the environmental resources.Therefore,measures are suggested such as expanding the scope of resource tax reform,accelerating industrial adjustment of Xinjiang,expanding the subsidies funds for Xinjiang environmental protection and clean energy resources.At the same time,government will strengthen its macro-control and market supervision.

Key words: Resources Tax Reform, Revenue, Industry Restructuring, Conservation and Pollution Reduction