| With the rapid development of China's economy, the demand for resources and energy are continually on the rise. In spite of this, the growth of the economy has yet to divert itself from the previous model of "high consumption, high growth". China's "11th Five-Year Plan" states that we should develop a resource-saving and environmental-friendly society. Although the current resource tax policy is an important tool for the government to regulate the economic behaviors of mining enterprises, there are still many limitations. Moreover, the policy does not meet the requirements of the present development of the country. In order to achieve a sustainable growth of the economy, it is necessary to reform and improve the existing policy. The policy must promote the rational exploitation and full use of our resources.Based on the theory and research of resource taxes and fees, the study proposes that the resource tax should convert its functions into compensating the exterior costs and promoting the sustainable utilization of resource. Based on this theory, the scientific resource taxes and fees system should be newly constructed. In the meantime, according to the principle of sustainable development, making use of foreign experiences, the scope for taxation, payment methods and rate should be adjusted accordingly, thus to make full use of resource tax to protect our resources, and improve our efficiency to ensure the stabilization and prosperity of economy. |
