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

摘要： 2010年6月新疆在全国率先实行油气资源税改革,由过去的从量计征改为从价计征。伴随着资源税的改革,资源税税负产生多种综合效应。本文运用对比分析方法、灰色关联系数方法和Granger因果检验方法分别就资源税改革对新疆财政收入、产业结构调整和节能减排等方面的影响进行了分析,结果发现,资源税改革对新疆资源税收入和财政收入的增加都有一定的促进作用,与三次产业的关联度系数也比较高,但对环境资源的保护却没有发挥应有的作用。为此,本文建议扩大资源税改革范围,加速产业结构调整,扩大对环保资金的投入和清洁能源的补贴,同时也要加强政府的宏观调控与市场监管。

关键词: 资源税改革, 财政收入, 产业调整, 节能减排