Research On System Of Resource Taxes

Material resources was a important condition for the economic development of acountry, occupies a pivotal position in the field of social material. Levying a tax on resourcein our country has a long history, but the system is old and backward, cannot adapt to theneeds of the development of the market,In some cases, even hindered the development ofeconomy, and lead to serious resources and environment problems: low resource recoveryrate, over-exploitation, severe waste, ecological destruction and environmental pollution.All these are not caused by resource tax system’s lag, but the establishment of tax system’smission is to adjust resources market operation and the distribution of the efficientallocation of natural resources, optimize the industrial structure, conserve resources andprotect the environment, the current tax system running, not only well short of that goal, butin deviating from the target track on drifting away.Resource tax system reform for the first time since1984, the resources tax system hasbeen running for more than30years, which has experienced several major reforms, makesthe resources tax system gradually improve, but the defect is still very obvious. As one ofthe important means of government regulate economy, the operation of the resources taxsystem is not very desirable, facing the severe challenge, it is particularly important to thepower of the government. Resource tax reform has been made for many years, why havebeen slow to implement? Resource tax reform will be what kind of impact to the economy?How to protect the resources? What is the theoretical foundation of the reform of resourcetaxes? What foreign experience can be for reference?This article will from the following six aspects, in order to the above questions to carryon the system of interpretation: The first part is the prodromes, mainly introduces thepaper’s research background and significance, literature review and research thought,method and basic structure; The second part is the resource tax related basic concept,mainly introduces the basic concept, resource exploitation of the externality of resourcestax and solution, the comparison of resource tax and resource rent, and fees; The third partfor the resource tax reform of relevant economic theory research, mainly introduced theland rent theory, externality theory, and theory of property rights; Fourth part is the basicevaluation of current resource tax system, mainly introduces the evolution of resource taxsystem in China, the resources tax system running status and the status quo of the resources exploitation; The fifth part for the resource tax reform of the international experience forreference, introduces the experience of the United States and Russia; The sixth tellsresources tax reform policy effect analysis, the main analysis of the reform of resourcetaxes finance, prices, and environmental effects.