The Research On Tax Policy Of Resources Based On Sustainable Development In China

With the social and economic development,Industrialization and modemization increase rapidly in China. But after careful analysis,it is easy to find the resourse exhaustion and environment devastation. This"high cost,high consuming,low production and low efficiency" extensive economic increase mode makes us be faced with the embarrassed situation. Besides,the short of oil and mine,the desertification and the soil and water loss present the lack of resource and seriously thwart our national stable and healthy development. Thus, actively converting idea,enhancing distribution of resource efficiency,encouraging friendly environment and establishing a sustainable development is a necessarity.This article in the context of sustainable development, starting from the resource tax should be adjusted to the range of the theoretical basis for the levy resource tax and resource tax should play a role in the function. On this basis, through the analysis of the tax system and its experience of foreign resources, Evolution role of the development of China’s resource tax system, existing resource tax system and its problems, and put forward the basic ideas of China’s resource tax reform.This paper is divided into five parts:The first part is introduction. The background and significance of this research,domestic and international literature review, research content and methods, as well as innovation and shortcomings.The second part is the basic theoretical analysis of resource tax. In this section, the paper is divided into the following sections:(1) introducing the concept of resources and resource value structure, resources tax concepts and classification (2)elaborating the external theory and the theory of sustainable development.(3) comparing the ways of the exploitation of the resources of negative externalities. The third part is the analysis of our current tax system. The first is to instruct the historical evolution of China’s resource tax system.The second is to analyze the problems of China’s resource tax system.The forth part is to study from the international experience of the resource tax system. This section describes the resource tax system of the United States, Russia and Denmark. We learn from the experience.The fifth part describes the ideas of China’s resource tax reform. Combining the China’s actual situation and the experience of the international system of resource taxes, This section proposes several ways to improve current resource tax system.