The Analysis On Economic Effects Of China’s Reform For Resource Tax

China has started resource tax since1984, which plays an important role in increasing economic income and adjusting fiscal balance. As the soring development of China’s economy, the contradiction between the demand and supply for energy resource tends to deepen, meanwhile the waste of resources and pollution of environment has become widespread phenomenon. It is undeniable that the current system for China’s resource tax has some drawbacks which seriously restrict the original functions of resource saving and environment protection and then violate the strategic objectives of sustainable development. In this context the call of resource tax reform is increasingly intense, thereby improving the system of resource tax has become one of the important contents for China’s economic reform. Thus, the research on the resource tax reform and the following economic effects has tend to be more meaningful.Firstly, this article introduces the relevant concepts of resource tax and explains the theoretical basis for collecting resource tax. Secondly the current status and problems of China’s resource tax are stated, and then the economic effects of resource tax reform are emphasized. In this article Author considers that the economic effects of resource tax reform can be reflected as six aspects below:1.Affecting the regional fiscal revenue.2. Having direct or indirect impacts on the quantity of exploitation and consumption, thereby changing the tax revenue.3. Because the increase of tax, tax-related enterprises will adjust their production strategies and improve production efficiency.4. Having the potential to cause the price fluctuation.5. Changing the consumption habit of residents.6. Leading to the harmonious development of industrial structure and regional economy.In this article author utilizes some analytic methods which are both quantitative and qualitative to discuss the economic effects, the conclusion is that although the reform will contribute several negative effects, the final result should be positive. Lastly analyzing the economic effects of resource tax reform and putting forward some policy suggestions to perfect the reform of China’s resource tax.