The Research Of Resource Tax Reform Based On The Optimization Of Industrial Structure

Society will dominate all these things as the plan based on the actual resources and the development of society,Engels says.Economic development,social progress and natural resources is closely related to natural resources,the development of modern industry and agriculture relies on the use of a large number of mineral resources,almost no one industry should not be directly or indirectly related to the consumption of resources.World Bank report "China 2020" in this evaluation of the development of China:China's economic success,is probably one of the most important achievements of the20 th century,since the second half of the event and the world's greatest.".However,the current situation of China's economic development,relying on the high energy consumption in China's economic growth pattern cause a lot of problems,high energy consumption,high pollution become the biggest bottleneck restricting the further development of economy in our country.At the same time,the three industrial internal structures have strong influence to the growth and development of economy.In this background,the resource tax must be reformed to adjust the differential income resources and promote optimal allocation.This paper will analysis the effect on the market price of resource products of resource tax reform based on the research of resource tax,as well as enterprise restructuring,it also will discuss the relationship between resource tax and enterprise transformation and industrial optimization.Finally,it will put forward the suggestions of resource tax reform.Currently,the problem of resources and environment in our country is serious,and the industrial structure needs to be optimized,how to play a regulatory role in the resource tax to alleviate this phenomenon is important.After reviewing the existing research base at home and abroad,the paper first analyze the resource tax levy of the classical theory,from the theory of rent,externality theory,industrial structure optimization point of view,to further explain the role played by the resource tax and regulatory function economic effects.Secondly,according to the concrete practice in China,the paper has analysis the development of research of industrial structure and resource tax,and pointing out the current issue of China's industrial structure exists by comparing the data.The most important is that the resource tax system exist many unreasonable places from the perspective of industrial structure optimization in this,including the tax scope is too narrow,low tax rate,unreasonable duty mode,and the resource commodity prices delinked defective pricing mechanism,it is difficult to play the role of price linkage.Therefore,it is very necessary to reform the currentresource tax system in our country.Natural resources involved in all aspects of people's life,resource tax reform will inevitably affect the price of resources,which reflected on the residents' consumption expenditure.At the same time,the production costs will be rose as the increase of the resource tax,it also will affect the enterprise's strategic decision.Ultimately,it will be reflected in the resource consumption and economic growth.So,whether the current resource tax will affect the development of resources and related industries and resources consumption,consumption expenditure by price adjusting?In this paper,the above problems are studied by empirical analysis.Grey relational model was used to estimate the relationship between resource tax revenue,GDP and the development of related industries in China since 1994.At the same time,combined with the relevant price index,the price linkage effect of resource tax is related and regression analysis.Finally it is concluded that resource is not only with resources and high degree of industrial linkage,but also can play through price effect to adjust consumption,promote the transformation of enterprises,the optimization and upgrading of industrial structure,but the substitution effect,price effect and distribution function is not obvious,the effect is weaker for regulation of industry structure.Thus,the resource tax reform must be carried out from various aspects,it is necessary to combine the characteristics of the current economic development and the reform direction,but also the lack of tax system itself.At the same time,it must improve the price formation mechanism of resource products,and improve the level of collection and management.On the one hand,the resource tax system must be reformed to maximize play a regulatory role in the resource tax,including to the scope of Taxation,adjust the tax basis,the wider implementation of ad valorem recommended progressive tax rates,On the other hand,we must improve the price formation mechanism of resource products and the exploitation of information network,and strengthen the regulation and guidance of the industry.Using a variety of ways to promote the transformation of China's economic development mode,and promote the rational utilization of resources and the optimization of related industrial structure.