Research On The Reform Of Resource Tax Policy In China

Since China began to levy resources tax in1984, resources tax had play an important role in increasing the tax revenue and adjusting the differential gains. But the conflict between the increasing demand on natural resources of economic development and the shortage of resources supply is becoming extremely fierce. However the waste of resources and environmental pollution is become more serious as well. Against this background, the sustainable development strategies which takes the sustainable use of resources as one of the characteristics has been accepted as a consensus. As a tax conducted in the resource extraction, it is apparently unable to adapt to the development of the current economic situation for the resource tax, if it still takes the general taxing and differential gain regulation as the principles. Resources tax reform is imperative. It analyzed the elements of resource tax system One by one after picking up the theoretical foundation of resource tax in this paper. And then by combining with the theory of tax Optimization which should be followed by tax reform and the principles of "a more simplified taxation system, broader tax collection basis, lower tax rates and stricter tax collection" which should be followed by tax designing, the objectives and basic ideas of resources tax reform were proposed. It was Suggested that the resources tax reform should be designed under the direction of the sustainable development theory, located at the function of rationalization the exploitation of taxable resources, broadened the tax base gradually, selected the advalorem method and took the market factors of the supply and demand changes of taxable product in consideration, picked the actual amount of resources exploitation as the taxable amount, increased the resources tax rate by stages and appropriately, and spent the resource tax revenue on the resources, environmental management and restoration of mining areas.