Research On The Reform Of The Current Resource Tax And Fee System In China

Resource is the basis of the development of human being and plays a fundamental role in economic development. Resource is the most valuable wealth for every country. As a developing country with large population, China is faced with serious shortage of resource while waste of resource is widely happening everywhere. China has been developing thirty years and the huge pressure on resources and environment contributes to imminent resource crisis. Resource and environment problems are not only the problems of human and nature but also the problems of social mechanism and economic relations.Resource tax and fee system refers to the mechanism which aims to the tax and fee collection of mineral resource, which plays an indispensable role in saving resource, protecting environment and benefiting society and economy. Since 1982, China has built the basic resource tax and fee system including resource tax, mineral resources compensation fee, mining right use fee, the price of mining rights and mining royalties. With a series of reforms, resources tax and fee system of our country has significant effect on the authority of the state ownership of mineral resources, the external correction of exploitation and rational allocation of resources.However, it is necessary to pay attention to the deficiency of resource tax and fee system in China. First, in the arrangement of resource tax and fee system in China, the distinction between tax, rent and fee is still not clear. The resource tax functions as the differential rent of land instead of the governmental measure to intervene the externality. And mineral resources compensation fees cannot reflect the differential land rent. On the other hand, the resource tax is levied on relatively less resources in our country, and tax rate is generally low, thus the benefits of our country as a resource owner are not effectively protected, and the cost of exploitation of resources cannot be internalized. And at the same time, so many kinds of government fees contribute to a heavier burden on enterprises.Faced with the deficiency of the current system, this article proposes a general reform from the perspective of recognition of rent, tax and fee. In recognition of the rent nature of the mineral resources compensation fee, it is levied the amount of the aggregation of the absolute land rent and the relative land rent. Improve the correction function of externality of resources tax, expand the scope of resource tax collection, and improve the levy standard of resource tax and so on, in order to eliminate the intergenerational externality and environmental externality of the exploitation of resources. In recognition of the tax and fee, take measures to build a scientific and perfect resource tax and fee system.A variety of analytical methods are used in this paper, including the method of comparative analysis, qualitative and quantitative analysis method. This paper firstly introduces the concept and characteristics of tax and resource tax, and the theoretical basis of this article, and then it is proposed that the proper resource tax and fee system should include tax, rent and fee. Secondly, this paper introduces the historical evolution of the resource tax system in China, and demonstrates the existing resource tax and fee system, then makes a comment on the study of front chapters. Then a series of problems existing in our current resource tax system are paid necessary attention. Finally, this paper puts forward to suggestions to establish the right system.