Resource Tax System To Promote The Sustainable Use Of Our Natural Resources

Natural resources are the important base for national economy and the society. As development of industrialization and increase of human being, the huge demand of natural resources and a large scale of exploration makes natural resources become less and less, and even to the extent of exhausting. Although the overall amount of natural resources in China is large, there is also so large a population that it is only a small amount per capita. What's more, in the process of exploitation, many people attention to proper exploitation, but waste natural resources heavily and badly destroy the environment. As industrialization and modernization in China are developing so rapidly, the contradiction about shortage of natural resources and inefficiency becomes more and more obvious. Therefore, it is very urgent and important to protect natural resources in order for the sustainable development of human beings. The theory of sustainability has make up a standard of the contemporary and coordinated development of economy, population, natural resources and environment, and points out that it is very necessary to promote the harmonious development of human being and the nature.Natural resource tax is a key tool of government in dealing with the relationship of human beings and the nature. It plays an important role in protecting natural resource, and leading human beings'proper behavior. However, the potential of natural resource tax in China has not been developed out. Thus, this thesis is designed to analyze the problems in reality, to introduce the good experience from foreign countries, and then to propose the idea of how to reform and perfect our natural resource tax system in order to realize the sustainable use of natural resources. There are six chapters as follows,The first chapter is Introduction. It reveals the necessity and significance of such a research, and introduces the discussion on this field both in domestic and overseas professors overall. Besides, this part demonstrates an overview of the whole thesis and research form.The second chapter is the basic theory. It includes the definition of natural resource, the Theory of Sustainable Development, Externality and Overlapping Generations Modeling Including Natural Resource Tax. Based on this, what is the sustainable use of natural resource and what is the role of natural resource tax have been defined. It supports the following analysis well, and can prove what I have proposed is practical.The third chapter is to analyze the state quo of the natural resource tax in China, which is one of the main parts of this thesis. It reviews the history of natural resource tax in China, and analyzed the policies. From this, some problems are found out, including the inadequate understanding of the theories, the inappropriate regulations and the improper management. Moreover, in this part, the role of natural resource tax has been pointed out, its main goal is to adapt the different income based on the nature of resources and to protect natural resources and environment.The fourth chapter is the good experience from foreign countries. Severance tax, water tax and forest tax have been imposed in many countries. In this part, it takes the examples of America, Russia and Finland, from which good measures are summarized at the end of this part.The fifth part is to propose how to reform and perfect our natural resource tax, which is the key of the whole thesis. On the basis of the previous introduction and analyses, I proposed five principles for the reform and perfection of natural resource tax in order to promote the sustainable use. They are (1) sustainability, (2) economy and efficiency, (3) environmental protection, (4) equality, (5) complementary reforms. I also proposed the direction and ways of reforming and perfecting present natural resource tax. We must take the marketing mechanism into consideration, take measure in every parts of the natural resource tax system to realize the role of the policies.The sixth part is the conclusion. The conclusion has been made out in this part. Besides, it points out the creations, the drawbacks of this thesis and the deeper research direction of such a field as well.