Analysis Of The Impact Of Resource Tax On The Utilization Efficiency Of Energy Mineral Resources

China has a vast territory and abundant resources,but the distribution of resources is very uneven.The resources are distributed in the western and northern regions of China.These areas have also become the resource supply places for China's economic development.With the acceleration of the “four modernizations”,on the one hand,the total demand for energy mineral resources as “industrial food” remains at a high level,and the scarcity of some strategic minerals has risen to new heights;The environmental protection has increased,and the establishment of a large number of ecological functional areas and various types of protected areas has made the space for the development of mineral resources smaller and smaller.Therefore,improving the efficiency of resource utilization and saving the use of limited resources are the top priorities for promoting harmonious development of society.This paper is divided into the following five parts: The first part introduces the background and significance of this paper,summarizes the direction,depth and achievements of the research on resource tax at home and abroad,and expounds the innovation of the article.Also reflected on the inadequacies of the article.The second part is the related theory of resource tax and regional economic effects,including the theory of resource taxation and the theoretical analysis of resource utilization efficiency,as well as the income,industrial and environmental effects of resource tax.The third part is the reform process of resource tax and the status quo of implementation.On the basis of reviewing the history of resource tax reform in China,the descriptive analysis of the status quo of resource tax is carried out.The fourth part is the empirical analysis of resource tax utilization efficiency.Based on the panel data from 2006 to 2016,the unit GDP energy consumption is the explanatory variable,the resource tax revenue is the explanatory variable,energy consumption and coal consumption.The ratio of quantity and R&D expenditure are control variables.EVIEWS7.0 software is used to analyze the relationship between variables and regions under the eight economic integration areas.The fifth part is the empirical conclusions and policy recommendations.By analyzing the empirical conclusions of the previous chapter and the experience of countries with more mature resource taxes,the paper puts forward suggestions on China's resource tax system.Through theoretical and empirical analysis,the paper draws the following conclusions from two perspectives: overall effect and regional effect:1.The overall effect.Explain the variable tax revenue and the control variable energy consumption,coal consumption and R&D expenditure will have a significant impact on the energy consumption per unit of GDP.The increase in resource tax revenue can significantly improve the efficiency of resource utilization;the increase in energy consumption will increase the energy consumption per unit of GDP;the greater the proportion of coal consumption in energy consumption,the more energy consumption per unit of GDP;The increase in expenditure will lead to a decline in energy consumption per unit of GDP,and advances in technology and technology can inhibit the consumption of energy and mineral resources to a certain extent.2.Regional effects.The northern coast,the southern coast,the middle reaches of the Yangtze River and the Greater Southwest Economic Zone are China's high-tech research and development centers,agricultural areas and tourism areas.In these areas,the increase in resource tax revenue can significantly promote the effective use of resources and achieve resource conservation and sustainable development.The goal of development;the northeast,northwest and middle reaches of the Yellow River are the places where heavy industry and coal mining are concentrated in China.The development of these economic zones depends on the exploitation and consumption of natural resources.The current resource tax collection reduces energy consumption.There is no obvious effect;R&D expenditures representing technology have a significant effect on reducing energy consumption per unit of GDP in all regions.3.Policy recommendations.First,gradually increase the resource tax rate.Full consideration of the degree of utilization and scarcity of resources,the setting of the tax rate is more targeted;Second,the implementation of flexible resource tax collection methods.Differentiate resource characteristics to set the levy method and add consideration to the price;third,establish a resource-specific account.Set different proportions of special governance funds;Fourth,increase investment in science and technology.Encourage the development of new energy sources and give certain tax benefits.