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Research On The Influence Of Resource Tax On Maintaining Ecological Function And Economic Development

Posted on:2022-08-06Degree:MasterType:Thesis
Country:ChinaCandidate:M Y WangFull Text:PDF
GTID:2510306539451234Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,with the rapid development of my country's economy and the continuous increase in energy demand,the problems of environmental pollution and ecological destruction have become increasingly prominent.Environmental pollution has become the main cause of the greenhouse effect and global climate change.As a resource and environmental management tool,resource taxation can correct economic distortions,improve environmental quality and social welfare,and internalize environmental externalities and intergenerational externalities,thereby achieving resource supply security,ecological security and Intergenerational security.As a means of government macro-control,taxation has the dual functions of income and behavior correction.The core of tax policy design is the tax collection method and collection standard,which is mainly to adjust the differential income and create a fairer competition environment for enterprises.As an effective mechanism for ecological protection,ecological compensation is an institutional arrangement for adjusting ecological protection and establishing interest relations between related parties.One of the current obstacles is the lack of funds for ecological compensation.The collection of resource tax can make part of the tax revenue earmarked for exclusive use,provide a stable and continuous source of funds for ecological compensation,and guide people to conduct correct behaviors in compliance with the law while raising sufficient financial funds.Based on the perspective of ecological compensation,this article discusses the impact of current resource tax collection on the ecological environment and economy.Through the establishment of an econometric model and application of the model,it is found that the current collection of resource tax is conducive to the maintenance of ecological functions,but does not promote the economy.The adjustment of the resource tax rate is based on the expectation that the resource tax can develop the economy to the greatest extent while protecting the ecology as much as possible.The author believes that there is a "balance point" in the adjustment of the resource tax rate,that is,the critical point can be reached Maximize economic and ecological benefits.In order to study in depth the specific factors of resource tax affecting the economy,this article subdivides resource tax into "four taxes" : crude oil tax,natural gas tax,coal resource tax and mineral resource tax.It can be seen by studying the degree of contribution of these four factors to the economy.Crude oil taxes and natural gas taxes have a restraining effect on the economy.The impact of coal resource taxes and mineral resource taxes on the economy is a restraining effect on the economy in the short-term,and the impact on the economy in the long-term has turned into a promotion.In order to emphasize the importance of resource tax in ecological compensation from a micro perspective,this article takes the Beijing-Tianjin-Hebei region as a case study object and emphasizes the importance and role of resource tax in ecological compensation.The current situation of ecological compensation.According to calculations,it is found that the current problem in Beijing-Tianjin-Hebei is that the resource tax revenue is not enough to match the cost of ecological loss,the ecological compensation standard is low,and the compensation method is single,and corresponding policy recommendations have been put forward.Throughout the full text,for the collection of resource taxes,policy recommendations are put forward to increase the proportion of resource land,improve resource taxes and tax structure,optimize the industrial structure,and highlight the regional characteristics of resources.
Keywords/Search Tags:Resource tax, Economic development level, Ecological function, Ecological compensation
PDF Full Text Request
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