Research Of China’s Resources Tax System Issues And Countermeasure

Since the21st century, the scarce phenomenon of natural resources is emerging andhuman’s living environment is worsening. The haze weather of frequently appearing hasseriously affected the economy’s development of our country and people’s quality of life.Under the new social and economic situation, the function of resource tax system should begradually turned to protect the ecological environment and maintain sustainable developmentof natural resources. In theory, the resource tax is divided into general type and differentialtype. General type resources tax is the absolute ore rent tax, and differential type resourcestax is differential rent tax, reflecting the principle of "common collection, differentialadjustment". Our current resources tax system still exist some shortcoming in tax systemdesign thoughts and tax elements, and did not give full play to the resource tax system’sfunctions. Therefore, in order to realize the social’s sustainable development of our countryand promote the reasonable allocation and sustainable use of natural resources, it’s necessaryto further reform and improve the resource tax system.This paper expatiates on the relevant theories of resource tax system, and put forward todeal with the function of resource tax system. On the basis of analysing the related literatureat home and abroad, combining theoretical analysis and empirical analysis, according to theactual situation in our country, this paper analyse the effect of resource tax system reformsince2010in our country and analyses the content of current resources tax system in Chinaand its existing problems. According to the concept of sustainable development, on the basisof taking example by foreign country of having practical experience on resources tax system,this paper propose the policy suggestion of resource tax reform in our country. From that, theresource tax system can give full play the effect of curbing waste resources and protectingenvironmental.This article used the literature reading method, empirical analysis and comparativelyanalysis of three methods of writing. First of all, through extensive reading all kinds ofliterature, I understand the process of resource tax reform in China, the present situation andit does not adapt to society and economy’s development in our country and existing problems.Also, I understand the present academia’s analysis of the pros and cons about resourcetaxation basis and the way of the taxation. Second, this paper used the empirical analysticmethod to analyse the effect of resource tax reform on our country since2010, and used thecomparison analytic method to draw lessons from foreign country that having matureresources tax and fee system. Finally, this paper puts forward some suggestions to our country’s resources tax system.In this paper, the main results are as follows: in the process of resource tax reform, weshould first adjust the design idea of resource tax system, making the resource tax system canadapt to the current economy and society situation, so the resource tax system can give fullplay to protect the environment, allocate resources rationally and adjust the function ofdifferential benefit. On taxation elements’ design, firstly, we should expand the levy scope ofresource tax, put some non-renewable resources and scarce resources into the scope of theresource tax gradually, and reduce the excessive exploitation and waste of resources; secondly,we should perfect the tax basis. For the non-renewable resources, not only sales income butalso production and recovery rate and other issues should be taken into account tax basis;third, we should perfect the levy way of resource tax, which generally have AD valorem dutyand specific duties. Drawing lessons from foreign experience and combining with China’snational conditions, resource tax mode of our country should combine AD valorem duty withspecific duties; forth, we should design reasonable preferential tax policy. Our country’sresources tax preferential policies is too little at present, otherwise, this preferential policiesof save resources and protect environment focused on others tax system. In order to makegreat efforts to encourage energy enterprises through technical innovation and thecomprehensive utilization of resources to protect resources and environment, resources taxsystem in our country should combine mining rate and recovery rate with preferential policies.Through that, our country’s resources are configured reasonably and maximum utilized.