Study On The Influence Of Resource Tax Policy On Resource Utilization Efficiency

Natural resources,especially energy resources,have a great impact on social and economic development.At present,China's energy resource utilization efficiency is not high.In 2018,China's energy consumption per unit of GDP was1.16 times that of the world average and 1.58 times that of the European average.Resource tax plays a very important role in promoting rational development and effective utilization of resources and promoting the construction of an energy system with comprehensive resource conservation and recycling.Therefore,it is imperative to give full play to the role of resource tax and promote the improvement of resource utilization efficiency.This paper is divided into six chapters.Chapter one: introduction.This chapter mainly introduces the background and significance of the topic,and summarizes the relevant domestic and foreign researches from four perspectives: the research on resource utilization efficiency,the research on the impact of resource tax on economy,the research on the impact of resource tax on resource utilization efficiency,and the improvement of resource tax.On this basis,the main achievements and possible shortcomings of the research at home and abroad are sorted out to provide a prerequisite for the writing of the paper.Chapter two: the theoretical analysis of resource tax promoting resource utilization efficiency.This part mainly includes the following contents: first,the definition,classification and characteristics of resource products are analyzed in detail.Due to the variety of resource products,this paper decides to mainly analyze the energy resources.Due to the particularity of resource products,this paper analyzes the production and consumption process of resource products,which provides the premise for the following theoretical analysis.In addition,the paper analyzes the efficiency of resource utilization,mainly focusing on the evaluation index of resource utilization efficiency and the role of improving the efficiency of resource utilization.Second,the resource tax affects the resource utilization efficiency of the theoretical analysis.Firstly,the paper analyzes the resource tax,including its definition,characteristics and theoretical basis.Then according to the characteristics of the resources sector,could be divided into the resource tax resources sector directly affects the upstream industry and downstream industry affected by the indirect tax,combined with the mathematical model is analyzed,the conclusion is: the resource tax is imposed will lead to upstream industry to reduce energy consumption,reduce GDP,which will affect the upstream industry of energy efficiency.At the same time,taxing the upstream industry will increase the energy input cost of the downstream industry,reduce its energy consumption and output,and then affect its energy utilization efficiency.Chapter three: analysis of current situation of energy resource utilization efficiency and resource tax in China.This part mainly consists of three parts: first,the current situation of China's energy consumption.The current energy consumption structure of China is still dominated by coal.In addition,the energy consumption per unit GDP of China from 2005 to 2018 has been on a downward trend,and the decline has been large around 2010,which is consistent with the reform of oil and gas resource tax.Second,it analyzes the development status of China's resource tax system,the whole development process of China's resource tax fund and the status of resource tax in China's tax system,and analyzes the specific collection status of resource tax by items.Third,based on the macro perspective,the paper analyzes the changes of the tax burden of resource tax and finds that the tax burden of resource tax is on the rise.Chapter four: industry perspective: empirical analysis of the impact of oil and gas resource tax on energy resource utilization efficiency.This part combines energy input-output table and energy input-output price model to analyze the impact of oil and gas resource tax policy adjustment on energy price,and then affects the energy consumption and industry GDP of various industries.At the same time,from the perspective of energy and non-energy industries,as well as three industries,the paper analyzes the changes of energy efficiency.The following conclusions are drawn: the industries that are more dependent on oil and gas resources are more affected,the energy industry is more affected than the non-energy industry,and the secondary industry is more affected than the primary industry.Chapter five: regional perspective: empirical analysis of the impact of oil and gas resource tax on energy resource utilization efficiency.Based on oil and gas resources among the provinces the status of the production,consumption,divides the relevant provinces for oil and gas production,consumption and region,both production and consumption,found that the oil and gas resource tax impact on both production and consumption type area biggest,followed by oil and gas production regions,finally the oil and gas resources consumption areas.Chapter six: analysis conclusion and countermeasure suggestion.Based on the principle of sustainable development and promoting the optimization of industrial structure,this part puts forward some Suggestions for improving the efficiency of resource utilization from the perspective of resource tax policy,income tax policy,fiscal subsidy policy and credit policy.The contribution of this paper is mainly reflected in the following two aspects:first,the expansion of theoretical research.The conclusion is that: the resource tax will lead to the decrease of energy consumption and GDP of the upstream industry,which will affect the energy utilization efficiency of the upstream industry.At the same time,taxing the upstream industry will increase the energy input cost of the downstream industry,reduce its energy consumption and output,and then affect its energy utilization efficiency.Second,the expansion of empirical research.First,the use of input-output model analysis tax policy adjustment influence on energy efficiency,the price of the input-output model is mainly used to study the tax effect,and based on the analysis of resource tax reform on the basis of price effect,analyzed from the angles of industry and regional tax policy adjustment on energy consumption and the influence of economic output,and then analyzed the influence of the energy resources utilization efficiency..From the perspective of industry,the energy industry is more affected than the non-energy industry,and the secondary industry is far more affected than the primary and tertiary industries.From the perspective of region,the impact on resource production and consumption areas is greater than that of resource production and consumption areas.