The Research On The Reform Of Resource Taxes In China

Since1860Britain’s industrial revolution, all countries in the world has entered a newera of industrialization, the mineral resources of national economic development role isbecoming more and more important, then, with the development of economy, the progress ofscience and technology, people found that the extraction of natural resources in economicbenefits at the same time also brought greatly damage to environment. Therefore, countriesbegan to attach importance to environmental protection, setting all kinds of measures toensure that the economic development at the same time to minimize the damage to theenvironment.After liberation in our country for quite some time, not paid for the use of resourcesconsciousness, make the mining of mineral resources has been unpaid mining stage, alongwith our country economic system reform and opening to the outside, economic developmentand constantly improve the level of industrialization, at the same time, our country’secological environment has also been a lot of adverse effects, in fact our country’s economyhas been in walking "high pollution, high consumption" of unsustainable development. Thisand our country government advocated the concept of sustainable development is contrary,also violated the scientific development concept’s request. Resources in our country is bigcountry, crude oil, natural gas reserves are ranked among the top of the world, but low percapita reserves, combined with resources exploitation and utilization of unreasonable,resource content decreased dramatically in China, serious environmental pollution, especiallywater resources reduce fresh water resources, forest desertification degree deepen. In thiscontext, the Chinese government began to pay attention to give play to the role of taxregulation, for which a series of reform of the existing resource, in order to the abovephenomenon can be effectively curbed.In recent years, the Chinese government introduced many resource tax reform measures,emphasized in the deepening of economic reform at the same time, focus on focus on resourcetax reform. In June2010, the new reform of resources tax system in Xinjiang, and quicklyspread to the whole country12provinces, has obtained the resource tax reform’s initial success, however, we still should see the current tax system in our country the larger gapcompared with developed countries, such as the levy scope is still limited to the original sevenitems, in addition to oil, gas, other minerals remains from quantity norm, long-term low tax,resource tax of the income distribution function, etc.The purpose of this article is in the tax system on the basis of other countries, analyzesthe problems existing in the tax system, adopts the normative analysis, combining qualitativeand quantitative analysis and comparison analysis method, puts forward ideas andSuggestions for further tax reform in China.In this paper, the basic structure is as follows: the first part is introduction, mainly to theselected topic background and significance, research status at home and abroad, the papermainly elaborates the contents, research methods and innovation points, etc. The second partis the theoretical foundation part, mainly analyzes the related concepts of resource tax, isgiven in this paper, the research scope of resources tax, namely: it not only refers to themineral resources, should also include water, timber, land and other resources. Finallyproposes and expounds the theoretical basis of the collection of resource tax. The third part isthe focus of this article, in this part mainly introduces the development of resource tax inChina, the achievements of the reform of resource taxes, and on this basis, find out theproblem of resource tax in our country, namely: the tax theory on the basis of inadequate,narrow taxation scope, unreasonable tax basis, low tax rate, tax issues of income distributionis not reasonable. Fourth part as an international reference part, this article selects the UnitedStates, Russia, compares two typical countries resources tax system, and obtain somebeneficial enlightenment to the reform of resource taxes in our country. The fifth part is thecountermeasures and Suggestions, is the second key part of the article, this part mainly for thethird part puts forward the problem of resource tax in our country presents the correspondingcountermeasures and Suggestions. Finally, the sixth part is the conclusion of the paper.