Research On The Resources Tax System In China

Through the history of human development, human activity is closely linked to the exploitation and use of natural resources. Natural resources are essential material sources in people’s life. Along with the population’s increase and economic activity and science,people have been exploring natural resources faster sand faster. Every country is facing the problem of resources shortage.As to China, based on population pressure and low per capita consumption, the extensive economy have caused a huge waste of resources and serious damage of the ecological environment. At the same time,the rapid development of industrialization and urbanization intensifies the contradiction between supply and demand of resources, In constant demand for resources,,trying to improve the efficiency of resources utilization is becoming particularly important.Tax is so important a leverage to government regulation,To balance supply and demand of resources better, most countries have already collected resources tax. China began to impose tax on resources in 1984, but only three tax items at that time:oil, natural gas and coal. After the Reform 1994, expanded the scope of resource tax. And all the tax were collected by the amount. China’s current resource tax system has many problem in the economic system reform,which is not conducive to building a sustainable society and ecological civilized society.In the twelfth five-year planing period, state and government pay great attention on the resource environment, Resource tax has a new round of reforms, to cut in,the paper analyse the existing resource tax under the realistic background of sustainable development and ecological civilization construction, and put forward my own reform measures.The paper consists of an introduction, three chapters and a conclusion. The introduction describes the issues raised and significance of this paper, integrates the current situation of resource tax at home and abroad, and breifly introduct the content and methods. The main part starts by the logical structure:analysing status quo-identifing problems-proposing the measures.Firstly, the author reviews the history of China’s resource tax changes. Then the author analyzes the status of China’s resources tax system and problem. Finally the author proposes specific policies and measures further. On the one hand from the scope of taxation, the taxable basis, tax adjustments and tax incentives to improve resource structure of the tax system itself; On the other hand, from a legal perspective to improve the relevant tax legislation and regulate tax enforcement procedures.Through continuous efforts,the author promotes the full realization of the country’s resources to accelerate the tax system.The conclusion presents deficiencies and another direction of hard work of the whole article.