Resource Tax Policy Modeling And Simulation Based On Complex Adaptive System

Oil is a kind of significant strategic energy. China has collected oil resources taxsince1984for adjustment of oil exploitation unit for resources endowment difference,the formation of differential incomes and deal with the interests’ distribution betweenstates and enterprises. China has collected resources taxs since1984, and after1994`sand2005`s reformation, China`s crude oil resource tax was collected by weight.Recent years, because of the rapid rising of oil price, the old oil resource taxmanagement system cannot work effective in the aspects of promoting regionaleconomic development and balancing the distribution of resource benefits. At June1st,2010, new resource tax management was promulgated by central government. Insteadof from weight calculation method, resource tax would be collected in sales volume atrate of5%and would be cared out in Xinjiang firstly.Through the analysis of tax collection and management system, it is mainlycomposed of four main agents which are central government, local government,petrochemical enterprises and consumers. Based on the complex adaptive systemtheory, it is proven that China`s tax system meet the four characteristics and threemechanism of complex adaptive system. The four characteristics are aggregation,nonlinearity, flow, diversity and the three mechanisms are tagging, internal model, andbuilding block. This thesis designed a simulation experiment based on Swarm and takerelated statistics from June of2010to December of2012as input.Simulation experiment take a month as a cycle, the tax rate was started at4.32%and had been increasing constantly until breaking feedback condition. Then resourcetax collection method gets back. The experiment operated45cycles, when resourcestax rate more than18%, corresponding resource tax is intolerable for enterprise agentand consumers`social welfare level is in decline. Through analyzing experimentresults, in cooperation with other agents, the reaction of enterprise agent is moresensitive. Therefore, it is preferential to take enterprises into consideration whencentral government formulates or modifies resource tax system. In practice, comparedwith other taxes, resources tax still occupies little part. On the other hand, sales-based resource tax is not the directly factor of oil price rising. In conclusion, this paper couldprovide some theory support for resources tax policy formulation and optimizing.