| Resource tax reform in our country occupies an important position in the system over theyears andit has continued to move forward.Improving the resource tax reform is an importantissue facing our country. As we all know, the natural resources are the material basis foreconomic and social development and they arenational assets. However, China is a country’sper capita resources are very scarce so resource tax reform should be to promote theconservation and utilization of natural resources and protect the environment as the startingpoint and ending point. At the same time, we should improve the overall tax system in ourcountry on the basis of continuously strengthen the construction of sustainable developmentof economy and society.In our country, achieving rapid economic development has been suffering fromenvironmental pollution and ecological destruction, wasting natural resources and seriousproblems. Although most of our rich reserves of mineral resources, but with the currentextensive mining point of view, non-renewable resources for future generations to enjoy timewill be less and less. This extensive mining use and our current industrial structure and theway of economic growth the way, but also with the lack of adjustment of the tax system isclosely related to the regulatory role to play in a certain extent, depending on the perfectresource tax system. January2014, crude oil, natural gas resource tax adjustment from5%to6%since December2014, the coal resources to implement ad valorem tax. China shouldcontinue to promote the reform of resource tax system, through the intervention of theresource tax, and promote our natural resources and ecological environment to achieve realsustainable development, so that the people share the fruits of reform and development. Thisarticle from the tax law and economics point of view of the resource makes an introduction oftax concepts and theory. China’s resource tax again on the course of development and reform,are reviewed, and a comprehensive analysis of the current situation of China’s current taxsystem resources. This article from different angles on our current tax system resources, deepdiscussion and research, draw on the resources of the current tax system still exist and need tosolve the problem, such as the main tax base is too narrow, the rate structure is irrational,taxable unscientific manner. How comprehensive and systematic analysis of the present stageresource tax reform issues and summarize the direction of China’s resource tax reform is thenext important issue which needs to explore. Therefore, it is imperative to improve theresource tax, resource tax can give full play to ensure that its regulatory differential income, protecting the environment and promoting resource conservation and rational use of the utility.This article also describes and analyzes the foreign representative country which has theresources tax reform, including the United States, Russia, Canada, from the tax base, tax ratesand taxable and tax incentives and other ways to fully study the resources tax anglecharacteristics, by drawing on its valuable resource tax reform experience, coming to ourcountry to establish specific reform measures to improve the resource tax system. Through theabove description, I hope this can be the next step for our resource tax reform to provide adegree of reference. |
