随着人们对资源保护和环境问题的重视,循环经济的理念逐渐为人们所接受,本文通过资源税改革影响资源产业链企业的行为以及资源产品的消费行为,分析资源税改革对循环经济的影响,揭示资源税改革对经济社会可持续发展的意义.%With the emphasis on resource protection and environmental issues, the concept of circular economy is gradually accepted. Through the behavior of resource tax reform affecting the resource industry chain enterprises as well as consumption behavior of resource products, impact of resource tax reform on circular economy is analyzed, the significance of the resource tax reform on the economic and social sustainable development is revealed.
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