| As a kind of competitive new energy resources,geothermal resources have the advantages of abundant,wide distribution,stable and reliable.With the development of social environmental and ecological awareness,the voice of reducing the use of coal,preventing pollution and developing new energy has become more and more strong,efficient use of geothermal resources is important to solve China’s energy shortage problem and optimize energy structure.However,there are still many restrictions on the development and utilization of geothermal resources in China.The management system is not perfect,the recharge rate is low,the over exploitation problem is serious,and so on,all of which make the geothermal resources being subjected to predatory exploitation,and the negative external effect produced in the process of exploration and exploitation.The resources tax is an effective tool to protect the natural resources and improve the efficiency of resource utilization,take the geothermal resources into the resource tax scope is the inevitable requirement for protection of geothermal resources and to deepen the reform of resource tax and improve the practice of local tax system exploration.This paper recommends that imposing the geothermal resources tax in all over the country,take the geothermal resource tax as a separated one,and redesigned the elements of the geothermal resource tax and put forward policy suggestions aiming at the practical problems that may exist,which has certain practical significance and application value.The introduction part of the paper introduces the research background,the domestic and foreign review,the innovation and the shortage,and explains the significance of levying the geothermal resource tax in china.the second chapter defines the related concepts,analyzes the theoretical basis of the Levy of geothermal resources tax,and looks for the theoretical basis for its collection.The third chapter analyzes the necessity and feasibility of levying geothermal resource tax in China,and draws a conclusion that it is urgent to levy geothermal resource tax in the whole country,and all conditions are suitable.At present,some provinces and cities in accordance with the "Provisional Regulations of the People’s Republic of China resource tax" to give the provincial power in the province of geothermal resources tax collection.Through the analysis of some provinces and cities of the introduction of geothermal resources tax practices,summed up the experience and rules for the introduction of geothermal resources in the country to provide a reference.The fifth chapter is on the basis of case analysis and experience,the author puts forward the principle of constructing the geothermal resource tax system in our country.The design of specific tax elements,including taxpayers,tax rates,tax object,the basic elements of the tax basis.From the amount levied in different industries to develop different tax rate,to determine the specific tax authority at the provincial level,formulate preferential tax policy is reasonable.Finally,the paper discusses the realistic problem the nationwide introduction of geothermal resources tax is facing,such as tax management is confusing and difficult.Put forward the policy recommendations from the perspective of administration system,tax management,tax and so on,in order to realize the rational development and utilization of geothermal resources,alleviate the pressure on local finance,promote sustainable economic development. |
