Research On China's Taxation System Of Resource Tax

As the important material foundation for social development, the economic development of a country and economic safety, human resources play a decisive role. In the early development of human society, productivity level is low, the human is in a relatively weak position in the natural environment, and the demand for natural resources is less, so the destruction of ecological environment is very small. Along with the gradually development of productivity, human beings entered the industrial age, but also in the large-scale conquer natural stage. At this stage, humans make snap to change the nature, from nature for resources in the development of economy but also the nature as human" trash", destroys the environment, at the same time bring the exhaustion of resource. From the current resource consumption rate, soon after resources will become insurmountable bottleneck of economic development of mankind. Since reforming and opening, our country gained the economic success that attract worldwide attention, GDP growth rate in the past most years at the forefront of the world, however these people proud growth data is the destruction of the environment and resource depletion cost. Although our country region is vast, many natural resources reserves in the world, but because population is numerous, especially long-term since the extensive mode of economic development, resulting in excessive consumption of resources, the ecological environment has been severely damaged, the restriction of resources has become the economic development process of China threat. Therefore, the protection of resources, promote resource sustainable exploitation become China's economic and social development process important topics. In this process, because of the reason of economic rationality, market can not solve the problem of resource protection, requires the government to adopt various means to change the mode of economic development, promote the sustainable use of resources.The tax revenue as the important means for government to regulate the operation of the economy, the resources protection play a decisive role, particularly with the resources directly related to resource tax. As a kind of turnover tax, on one hand, the resource tax can influence the resource itself and resource prices, thus affecting the resources or resource product cost to the consumer, the maximum interest drive, resource or resource consumers will change their behavior in terms of resources, so that the cost to the minimum, so as to achieve resources tax to promote resource conservation, reasonable use; on the other hand, the resource tax for the country to obtain a part of finance income, it is for the government to improve the environment, the consumption of resources compensation provided financial support. China's current resource tax basis is promulgated in 1993.This regulation is based on the general collection, differential regulation the collection focuses on regulation of mining enterprises between the differential income, to promote fair competition among enterprises. In the protection of resources, energy saving and emission reduction of the environment, this principle has already can't adapt to the needs of economic development, poor resource tax thought resources tax in the protection of resources, promote the rational use of resources and the role of far come out without play. Therefore, improving resource tax, resources tax on resources protection and play its due role, become our country during "the Twelfth Five-Year Plan" tax reform important content.This article takes the sustainable development as the foothold of the reform of resource tax, resource tax should adjust range from the start, a comprehensive analysis of the resource tax theory, determines the resource tax should play a functional role, summed up the resource tax in China development, existing problems and these problems are the reason of existence, a comparative analysis of the United States of America and Russia's taxation system of resource tax, finally proposed consummates our country taxation system of resource tax proposal.This paper is divided into six chapters:The first chapter introduces resources tax policy research at home and abroad, the research purpose and significance as well as the innovations and deficiencies, including the research background.The second chapter is the basic theory of resource tax. First it elaborated the resource tax should adjust the resource range, generally agree that the resource tax classification condition as well as the concept of sustainable development under the resource tax function; secondly, a comprehensive analysis of the resource tax theory.The third chapter introduces our country taxation system of resource tax and the development of China's current taxation system of resource tax problems. In the development process, this chapter combines the economic development analysis of various development stages of the taxation system of resource tax breaks and limitations. In the presence of problems, it analyzes China's current resource tax policy limitation from tax policy design, adjustment range, the tax basis, income distribution and other aspects. Finally it analyzes the reasons for the existence of these limitations.The fourth chapter analyzes our country resource tax policy reform should follow the principle of. First analysis of the resources tax principles features, as an independent tax, resource tax in addition to tax principles of general features, but also has its own characteristics; then analyzes the resource tax reform should follow the principle, put forward to should take the sustainable development as the resource tax reform and the main principle.The fifth chapter introduces the United States and Russia resource tax policy. Simultaneously the policy unifies our country actual summary our country should draw lessons from the learning content.The sixth chapter in our country resource tax policy problem puts forward a proposal for the reform of resource tax, mainly from the design, set theory, tax regulation range, tax basis, income distribution, and preferential tax policies in six aspects.