Reflect On The Transformation Of China's Resource Tax Functions

With China's sustained and rapid economic development, resources has become more and more important in the national economy.The country has long been the extensive mode of economic growth resulted in substantial resource consumption and waste, the rapid growth of high energy-consuming industries to make our limited resources to face a very embarrassing situation. Taxation as an important means of national economic regulation, in building a harmonious society and building a resource-saving and environment-friendly society should be duty-bound, especially in resource tax, and environmental resources as directly related to taxes, and its rational exploitation, protection of resources, effective ease the contradiction between supply and demand of resources, protection of national economic security, support for the reform of prices and property rights system should play an important role, but it lags behind China's current tax system is not only the resource constraints of resource taxes should be fulfilling its functions, and even has harmed our economy and society environmental sustainability.China's current resource tax is to adjust the differential income resources, to promote the suitable development of resources, and therefore the study of functional changes in resource tax imminent, will regulate the function of differential income-based shift to promote resource conservation and ecological environment protection as the main function, so that the resource tax to meet the needs of the times, service-saving society.In addition, the function of resource tax changes can not only improve resource use efficiency, inhibit the development of high energy-consuming industries, to achieve social and economic stability and development, but also very well reflected in the Government to protect resources and promote the rational use of resources intended. In this paper, functional and external revenue of the general theory, the research has been based on China to explore the function of resource tax, resource tax in order to change the existing functionality in order to promote resource conservation and environmental protection as the main function to adjust the differential income and financial income, supplemented by organizations, in building a conservation-oriented society to play a pivotal role. In this paper, the context of sustainable development, in the theoretical basis of resources Keshui be extended, based on analysis of current resource tax of the main problems, and learn from foreign experience, in accordance with the requirements of sustainable development put forward our resources The basic idea of tax reform.Article, a comparative study of methods used and empirical analysis and normative analysis method of combining. The contents of this article is divided into four parts, the basic idea is that on fundamental issues of resource tax-Tax Status of Resources and Issues-International comparison of tax resources-resources tax functions of routing changes.The first part is about the fundamental issues of resource tax function analysis, resource tax on the meaning, characteristics, existing functionality as well as the theoretical basis of the resource tax, resource tax function analysis of the need for change, clearly consistent with the actual conditions of China's resources tax function, which is based on resource conservation and environmental protection, to organize and regulate financial income differential income supplement.In the second part, in the course of development of the resource tax on the basis of the introduction, for the available resources to identify the constraints of resource tax regime should be the problem with the functioning of and the reasons were analyzed. There are five main problems:First, the legislation of the low level of resource tax, resource tax function to play the lack of strong protection; Second, the current resource tax system in the scope of taxation, tax, tax basis in areas such as defects, serious the main function of the resource tax obstacles play; third is the resource allocation mechanism is unreasonable tax, resource tax does not reflect the resources taken from the resources should be used is not conducive to the sustainable development of resources;Fourth, resources, confusing tax levy not standardized; Fifth, the existing preferential tax policies for resource tax is too general and not well done rewards and punishments, thus limiting the resources tax should function.In the third section, by analyzing and comparing the implementation of the tax status of foreign resources for the specific situation in China, summed up the Enlightenment, and should learn from successful practices.The last part is based on the issues raised in Partâ…¡, with the third part of the successful experience of foreign countries, have chosen to promote transformation of function of the path of the resource tax. To the adoption of the reform of the existing resource tax, resource tax in order to save resources, the main function of protecting the environment to meet the requirements of economic and social development, in building a conservation-oriented society to play its due role.