| Since China’s reform and opening up,China’s economic development achievements attracted worldwide attention,gross domestic product(GDP)increased to 82.7 trillion in 2017,which contributed more than 30% for the world economy,people’s living standards improve,residents income grew by an average of 7.4% a year in the past five years,the world’s largest middle-income group is born.But some outstanding issues that have been accumulated during the long period of rapid economic growth need to be solved urgently.For example,there is no fundamental shift in the way of extensive economic growth with high input,high consumption and high pollution.Energy waste,environmental pollution and ecological damage are still serious,and the contradiction is very sharp.Traditional way of economic growth depends on the large amount of energy and the unkindness to the environment behavior,lead to economic growth quality is not high,low energy efficiency,environmental pollution problems,seriously restricts the quality of China’s economic and social development,also poses a great pressure to the construction of ecological civilization and sustainable development.At present,China is in the critical period of transforming economic development power and economy to high quality development.Reducing energy intensity is vital to China’s economic and social development.Under this background and the guidance of supply-side reform,the relevant fiscal and taxation system needs to make major adjustments in our country,the tax as an important tool in the allocation of resources,also will certainly become the important tool of building a resource-conserving and environmentally friendly society.Resource tax is a very important tax system in the field of resources and environment,and it is also the focus of China’s resource policy adjustment in recent years,the policy itself has the function of promoting energy conservation and emission reduction,and it is a powerful policy tool to reduce energy intensity.China’s resource tax was first introduced in 1984 and played an active role in adjusting differential income and raising financial capital.Resource tax in our country has been in continuous dynamic adjustment for many years,so far,the resource tax in our country has experienced the first generation of resource tax(1984-1993),the second generation of resource tax(1993-2010),the third generation of resource tax(2010-present).Is the guideline of the current resource tax reform practice of innovation,the coordinated development concept,the green,open,sharing,give play to the role of tax leverage,to promote economic restructuring and change of the pattern of economic development.Resource tax reform has been on the road,but our country is far from realizing the green development model of resource-conserving and environment-friendly,so it is very meaningful to consider and research whether the resource tax reform is conducive to reducing energy intensity.Firstly,this article introduces the related theory resource tax and the current situation of resource tax in our country,the energy intensity correlation theory and the current situation of energy intensity in China.Secondly,the influence mechanism of China’s resource tax reform on energy intensity is expounded from both macro and micro perspectives,then the empirical analysis of the influence of resource tax on energy intensity is carried out,the result of the analysis is that China’s resource tax promotes the reduction of energy intensity.Finally,the conclusion is that the reform direction of China’s resource tax is correct.It has played a role in improving the efficiency of resource utilization,promoting energy conservation and emission reduction and protecting the ecological environment.The future of China’s resource tax is very important..In the last part,some Suggestions are given after the conclusion.The first is to strengthen the target positioning of energy conservation and emission reduction,improve the pricing mechanism of resource products,improve the quality and efficiency of collection and management,and maximize the policy effect of resource tax on energy conservation and emission reduction.The second is to expand the scope of the tax,increasing tax revenue,is conducive to curb waste of resources,protect the environment,reduce the effect of negative externalities,more important is to be able to raise the level of resources taxes.We should give full play to the role of tax leverage,effectively transform the extensive development mode of enterprises,improve the utilization of resources,and increase the energy intensity of our country.The third is to improve the rate,increase the strength of tax incentives,give full play to the guiding role,boost taxes are strengthening technology research and development use,in order to improve resource utilization efficiency,reduce energy waste.The fourth is to adjust the tax basis for actual production reserves can encourage enterprises to advance technological progress,improve the recovery rate of resources in the process of exploitation,effectively conserve resources and reduce waste.The fifth is to improve the supporting measures for reform,and set up supporting measures that can form synergy with resource tax to ensure the realization of resource tax function. |
