On Perfecting The Legal System Of Resource Tax

Resource tax is a kind of tax system which is closely related to environment and resources.Resource tax is the object of all kinds of resources,including water resources,mineral resources,forest resources and so on.In the resource tax levied according to different purposes,divided into general resource tax and resource tax differential.Today,China resource tax is to adjust the differential,and then supplemented by generally levied mode.In the implementation of specific regulating differential way so that the resource tax in China has made great progress and obtained the achievement is cannot be denied.However,with the rapid development of economy and the increasing of environmental pressure,the human beings need to take certain measures and means to ensure the release of resources and environmental pressure.Natural resources are very important for China,especially China is still in the middle stage of industrialization,the development and growth of the national economy in this period is very dependent on the exploitation and use of natural resources.Although China’s vast territory and abundant resources,but the per capita resources is on the low side,in China’s central and western regions because of the economic structure have yet to be further improved,at present economic development is dependent on resources industry.Resource tax although it has played an important role,especially in the choice of enterprises to change the location,condition difference,but for the protection of the environment,and other aspects of resource pressures did not play a much role.In this regard,this article believes that China’s resource tax has yet to be further reform,from the legislative level to give sufficient attention.In this paper,the perfection of the legal system of resource tax in China is thought,the full text is divided into 5 parts:An introduction.This part is mainly about the research background and significance,literature review,research content and methods and so on;Two: an overview of the legal system of resource tax.This part is an overview of the theory,the main theory of resource tax,resource tax law system,the theoretical basis of the legal system of resource tax.These are the basic theoretical foundation for the following writing;Three: China’s current legal system of resource tax assessment.The development track of China’s resource tax law system is analyzed,and then the problems in the legal system of resource tax in China are analyzed from 8 aspects.Including: the theoretical foundation is not perfect,the tax levy distinction is not clear,narrow range,lack of tax basis and so on.Four: improve the legal system of resource tax in china.For the third part of the proposed 8 problems corresponding to the proposed analysis.Mainly include: the correct positioning of the theoretical basis of resource tax,scientific design resource tax differences,appropriate to expand the scope of resource tax collection,etc..Five: Summary of the full text.