Study On The Tax System Of Resource Economical Society

There is a large number of people in China, both the total quantity of natural resources and the per capita share of it are quite inadequate. However, our country is having extensive mode of economic growth, an alarming number of natural resources is consumed along with economic development. Compared with other developed countries, energy consumption per dollar GDP in China is at a very high level, the conflict between supply and demand of natural resources becomes fierce. In view of the natural resources'quo, government has promulgated a series of measures. In government report, Wen Jiabao said that "We must change the mode of economic growth; every business must eliminate waste, reduce natural resource consumption, increase the efficiency, and construct the production and consumption patterns that is conducive to conserve resources, build the Resource Economical Society. To build the Resource Economical Society was putted into the "the 11th Five-Year Plan Outline of China's Economical and social development "in 2006, so it became a major strategic task for quite a long time.Tax policy is an important means of macro regulation and control, tax can produce income effects and substitution effects for micro-economic entities, and influence the producer and consumer's behavior. Some developed countries successfully conserved energy by tax policy, China's Consumption tax reform in 2006 played an important role in the process of building Resource Economical Society. Domestic and international experience shows that tax policy for natural resources can adjust the market failure. As an important economic incentive tax policy can enhance the efficiency of policy implementation and decrease management costs. According to " the notice of focusing on the recent work to build Resource Economical Society " ([2005] NO.21), We must speed up to construct the institutional mechanisms and the legal system for resource conservation, improve the tax policy, including to develop the tax policy to encourage the production and use of energy-saving, water-saving products, and also the low-power consumption and emissions vehicles; adjust the export tax rebate policies of value-added tax for energy-consuming products, and tax preferential of import tariffs and value-added tax for low-power products; choose the suitable time to introduce the fuel tax, perfect the consumption tax, improve the tax preferential about comprehensive utilization of resources and the recycling of waste materials. In other related government documents, it is repeatedly proposed to promote the tax system reform, and make full use of tax means to build Resource Economical Society. To construct the tax system of Resource Economical Society becomes an urgent problem to be resolved.The tax system had experienced several reforms after the founding of China, these reforms started to focus on conserving resources from 1994. But so far, China's tax system is still showing some contents which is incompatible with the target, such as the lack of specific tax, the single form of tax incentives, est. Against the deficiencies of the current tax system, according to the principle of operability,efficiency and requirements of the new round tax reform, the Resource Economical Society tax system consists of two parts: One is to adjust the existing tax system, the other is to introduce new taxes. In the process of practice, we should also take consideration of several factors to ensure that the tax system be constructed successfully.