Research On Tax Policy For Promoting Comprehensive Utilization Of Resources

After a long period of economic construction,China’s social development has made tremendous achievements.The high investment in resources has promoted the rapid development of the economy,but with the high consumption and pollution,it has also tightened the constraints on China’s resources and environment.The problems of environmental pollution and resource waste have become increasingly serious.In order to actively respond to the current problems of resources and environment,we must always adhere to the basic national policy of saving resources and protecting the environment and comprehensively build a system for efficient use of resources.Promoting the comprehensive utilization of resources is one of the important means to achieve resource conservation and environmental protection,which can bring huge economic and social benefits,but due to the existence of externalities,the good development of the comprehensive resource utilization industry requires government support and guidance.Tax policy is an important tool for the government to regulate the comprehensive utilization of resources.In order to build a resource-saving and environment-friendly society,China has formulated a series of tax policies and achieved significant results.However,the current policy still has shortcomings.To better promote the development of the comprehensive utilization of resources industry,it is necessary to further improve the relevant tax policy system.The overall structure of this paper is divided into three parts as following.The first part mainly introduces the research background and significance,summarizes the relevant research literature at home and abroad,and puts forward the basic research methods and ideas of this paper.The second part starts from the theoretical basis to demonstrate the necessity of taxation policy to promote the comprehensive utilization of resources.This part demonstrates the promotion role of tax policy from three aspects:the development of circular economy,the solution of economic externalities,and the adjustment and control mechanism of tax policies on the comprehensive utilization ofresources.The government needs to give full play to the constraints and incentives of tax policies,cooperate with other policy measures,and promote further development of comprehensive utilization of resources.The third part is the main part of this article.Firstly,China’s tax policy to promote the comprehensive utilization of resources is divided into two types: binding policy and incentive policy.It also sorts out related policies and analyzes the status and problems of current policies.Second,by constructing an econometric model and using empirical analysis,it further demonstrates that tax policies can promote comprehensive utilization of resources,and proposes the need to further strengthen the constraints and incentive functions of related policies;then,introduces foreign successful experiences in promoting comprehensive utilization of resources;finally,in light of China’s national conditions,put forward suggestions for further improving the tax system.It is necessary to give full play to the constraints and incentives of relevant tax policies,cooperate with other policy means,and construct a policy system for comprehensive utilization of resources to promote the further development of comprehensive utilization of resources.In the existing literature,when studying the effect of tax policy on the comprehensive utilization of resources,there are more theoretical analysis methods than empirical ones.Based on the empirical models of existing literatures,this article adds its own thinking,attempts to change the explanatory variables and argumentation methods,demonstrates the role of taxation policies,and analyzes the effect of the current policy system.It is proposed that in order to promote the development of the comprehensive resource utilization industry and improve the comprehensive utilization rate of resources,it is necessary to improve the current relevant tax policy system and strengthen the constraints and incentives of tax policies.It is hoped that the model used in this article can provide a reference for the analysis of the effects of tax policies for comprehensive utilization of resources.