Adjust as quickly as possible mineral resource compensatory payment and resource tax, establish dynamic system of taxation and payment rate, consider full utilization level of resources and make it as the necessary conditions and goal of the adjustment; 抓紧实施对矿产资源补偿费、资源税进行调整,建立动态税率、费率制度,要在调整中充分考虑资源利用情况,把资源利用作为调整的条件和目的之一;