| Underdeveloped areas in China are mostly resource-rich areas, is mainly causedby the irrational distribution of existing resources taxes, resulting in lower the qualityand level of local financial economy, the resource-rich region to become economicallydeprived areas. This use of quantitative and qualitative analysis methods, study oneffect on economies in less developed areas of the existing resource tax situation,existed problems and solutions, to break the "resource curse", promoting healthy andrapid development in less developed areas, transfer resources advantages intoeconomic advantages, increased resource local residents ’ living standards. This topicis mainly derived from: First, current resources tax system is still charged at thestandard, narrow scope of the collection, resource unreasonable pricing mechanism,resource taxes and income distribution unreasonable system defects; Second, taxallocation of resources to less developed district economy’s promoting role is limited;again, the Government adopted the reform and improvement of the resource taxsystem, to enhance the underdeveloped areas of its own economic growth capacity.Therefore, this article through in-depth research resources in our country taxsystem structure, analyze the contribution of taxes allocated to less developed regions,and its significant impact on economic development in less developed areas. Studieshave shown that some deviation from resource taxes levied and the resources market,and, due to the resources collection management are not reasonable, making shorterchain of resources in less developed areas, irrational industrial structure, need to becombined with China’s basic national conditions, drawing on the successfulexperience of foreign resources tax, to improve the resources tax system.In order to promote economic development in less developed areas,recommended improving the resource taxation system: constructing a model of pricecalculation and collection of the tax, establishing floating resource tax rate, broadenthe tax base, improving the resource tax collection and management mechanism,improving the ecological compensation mechanism, better serve as a resource tax, andadjustment to improve the resource tax related measures to promote healthy economicdevelopment, improve the people’s living standards. By improving the resources taxsystem to promote coordinated economic and ecological development in lessdeveloped areas, transform resources advantages into economic advantages. |