| In the course of economic development, the contradiction between resource shortages and environmental degradation became more and more serious, our land, energy and mineral resources constitutes a huge obstacle. Simultaneously, waste of resources exists. Therefore, resource conservation is a significant way to resolve the shortage of resources. Establishing a resource-saving society is to improve Input-Output ratio of resources, with less consumption of resources for maximum benefits. Establishing a resource-saving society needs a deep reform, the establishment of resource conservation institutional mechanisms and policy system, especially for the use of tax policy to strengthen resource conservation and efficient use. Therefore, tax policy research to promote resource conservation has a great significance. This paper, from a tax policy perspective, analysis and research issues related to resource conservation, to explore and promote resource-saving society construction tax policy system.First, this paper introduces the background of the resource saving and its significance. At the beginning of the development process of human civilization, describes the relationship between humans and the environment. In the domestic perspective, the country’s industrialization process is slow, is taking the road which developed countries have gone, namely the cost of resource consumption of resources in exchange for rapid economic growth. This led to conflict of the shortage of resources and economic construction. China must pay attention to resource conservation; unlock the shackles of the economy to achieve sustainable economic development. Tax policy in the promotion of the role of resource conservation can not be ignored, such as promoting the construction of resource-saving society to alleviate resource constraints on Chinese economic development tensions, improve our tax system and so on. Next, the paper summarizes academic point of view in the tax aspects of the research, including the public goods, externalities theory, theory of sustainable development, the domestic research on building a resource-saving society system of tax policy, etc., these theories played a foreshadowing and inspiring role to my paper.Then, the article introduces basis and mechanism that the tax acts on resource conservation theoretical. Theoretical basis is mainly from resources outside of economic theory and economic theory that government tax revenue as an important mean of macroeconomic control, to play a timely intervention in the economy and corrective role, while tax rates as a wedge into the price of goods, through the impact on prices to regulate commodity supply and demand balance, then adjust the country’s resource usage and usage directions, promote resource conservation. The mechanism of action is mainly from an economic aspect. Next, evaluate our existing tax policy to promote resource conservation, the development of the Chinese tax system from artificially divided into four stages, each stage separately brief summary and evaluation, elaborate policy achievements and shortcomings.Finally, I learn some countries the tax system about resource conservation, summary and analysis, In these countries, the tax system to promote resource conservation relatively completes, and has brought great inspiration to Chinese tax reform. Based on the successful experience of foreign countries tax, I propose some advises related to promote resource conservation taxation, In view of the current tax policy in resource extraction, use, production, consumption, emissions, and recycling of all aspects appear overuse and waste of resources, proposed to build the whole idea of tax policy system. I propose to improve the turnover tax, income tax and property taxes, play a role in the promotion of the role of resource conservation; creation of pollution tax in order to reduce environmental pollution, sewage water can inhibit wastes thereby protecting resources and increase the tax burden on the sewage main, to increase its sewage costs; also discusses the tax policies to encourage technological innovation and importance; finally take into account the various types of taxes, the formation of coordination mechanism, give full play to the various types of taxes in the promotion of resource saving coordinating role.In short, this article start from that rapid economic and social development has brought a series of serious resource problems around the theme of resource conservation, explore how to build a resource-saving society system of tax policy, the tax system in the successful experience from abroad on the basis of our country existing tax policy resource-saving society problems, combined with our tax collection situation, put forward feasible suggestions for improving tax system, and the design of resource-saving society to promote the tax policy system. |
