Study On Natural Gas Resource Tax Reformation In Suining Based

Natural gas would take a percentage of 10% within primary source in 2020 according to China energy development strategy. And the current macro economy indicates that natural gas consumption would continuously increase and it was a trend for the natural gas in China that a higher supply and demand speeds as well as an increase in output. However, it is difficult to get a balance between the daily increased resource product and the scarce resource with the highly developed economics in China and the nonreproducibility as well as exhaustion of the natural gas. In the meanwhile, a large scale of mining and exploiting of the natural gas resource would inevitably lead to serious environmental pollution, which would heavily damage the environment and people's health in the exploiting area, aggravating the contradiction among people, resource as well as environment. Among the 13th Five Year Plan, the situation of energy conservation and emission reduction in China is still severe and the demand of energy sustainable development is urgent. Nowadays, balancing the economic development and environment protection should keep the principle of protecting environment, exploiting resource scientifically, reasonably and orderly, improving the energy development mode, and controlling source fundamentally. Therefore, the macro adjustment method of the government is necessary. As one of the economic modulatory method, the resource tax plays a key role in controlling the resource exploiting for the government. The ministry of finance released the Interim and Enforcement Regulations of Resource Tax in People's Republic of China on 1st November,2011, which marked the beginning of resource tax reformation. The focus of the reformation is starting with the taxation towards the natural gas and crude oil to be ad valorem collection instead of collection according to quantity. After the implement of reformation, there is a big increase in the natural gas resource tax income, especially in the western area which ranks the first in China in terms of per capita hold of resources, while lags behand other areas in economy. The economy of energy increased the local financial income with the primary allocate profits. In the future development, it is of great importance to make use of the resource tax law, the economic lever, to achieve economic growth and to assure the energy sustainable development by bring the advantage of resource into play in western area. The paper systematically introduced the resource tax reformation history since 1949 and deeply analyzed the effect of current resource tax on enterprise tax burden, financial income, supervisor mode and consumption theory. It also talked about the great importance of the resource tax reformation with regard to the sustainable energy development. Taking the example of the Suining, one of the resource-oriented cities in western area, it also compared the GDP progress, revenue percentage, revenue structure and effect of the reformation before and after by data analysis. Taking the setting and management of resource tax as an entry point, it dissected the difficulties and problems of the reformed natural gas resource tax progradation in Suining. Finally, comparing the reformation experience home and abroad, the author presented some suggestions on the basis of the Suining resource tax reformation:A. Dynamically adjust the tax rate; B. optimize the system of tax distribution; C. extend the collecting area; D. assure the price flexibility; E. establish a environment compensation mechanism.