A Study On The Impact Of Resource Tax On The Utilization Efficiency Of Energy Mineral Resources

The outline of China’s "14th Five Year Plan" clearly proposes to implement a sustainable development strategy,build an ecological civilization system,promote a comprehensive green transformation of economic and social development,comprehensively improve the utilization efficiency of resources,build a resource recycling utilization system,and vigorously develop a green economy.The construction of a green development policy system is also necessary.The report of the 20 th National Congress of the Communist Party of China also clearly pointed out that it is necessary to accelerate the green transformation of development mode and actively and steadily promote carbon peaking and carbon neutrality.The realization of the dual carbon goal requires the help of the green tax system,and the resource tax,as an important part of the green tax system,effectively regulates the income of the resource grade difference,but also improves the local financial strength,but in recent years,the problem of resource waste and resource shortage in China has become increasingly prominent,which shows that the resource tax has not fully played the role of energy conservation and consumption reduction.Energy mineral resources,as an important part of natural resource consumption,play an important role in promoting economic development,in the face of the problem of waste and shortage of energy mineral resources,it is necessary to further improve the resource tax system,so as to promote the conservation and intensive and efficient use of resources,to achieve the recycling of resources and sustainable economic and social development.Therefore,it is of great significance to study the impact of resource tax on the utilization efficiency of energy mineral resources.Starting from the definition of concepts and theoretical analysis,this thesis defines the relevant concepts,emphasizes that the scope of energy mineral resources involved in this thesis is coal,oil and natural gas,and analyzes the theoretical basis of resource tax and the mechanism of resource tax affecting the utilization efficiency of energy mineral resources.Then,the reform process of China’s resource tax is sorted out,and the current situation of China’s energy mineral resources and its resource tax is analyzed through a series of data.After that,by collecting panel data from 29 provinces,autonomous regions and municipalities directly under the Central Government in China,and setting up three models based on coal,crude oil,and natural gas,we conducted a comprehensive regression analysis of the relationship between resource tax revenue and coal consumption per unit of GDP,crude oil consumption per unit of GDP,and natural gas consumption per unit of GDP,and it is found that the collection of resource tax can’t significantly improve the utilization efficiency of coal,but can significantly improve the utilization efficiency of crude oil;in addition,coal consumption per unit of GDP,crude oil consumption per unit of GDP,and natural gas consumption per unit of GDP are also affected by industrial structure and R&D investment;the results of heterogeneity analysis indicate that there are significant differences in the impact of resource taxes on the per unit GDP consumption of the three resources in different regions,especially,resource tax has a significant positive effect on natural gas consumption per unit of GDP.Based on the current situation analysis and empirical analysis,this thesis concludes that resource tax has problems such as the failure to adjust the functional positioning in time,the unscientific design of the tax rate,the relative lag in the taxation process,the weak incentive effect of preferential tax policies,and the unspecified use of resource tax revenue in improving the efficiency of energy mineral resource utilization.Finally,in order to enhance the impact of resource tax on the utilization efficiency of energy mineral resources,on the basis of the above,suggestions for China’s resource tax reform are put forward: adjust the functional positioning of resource tax,optimize the tax rate setting for energy mineral resources,move the tax collection link to the mining link,improve the preferential tax policy,establish a special fund system,and supporting measures.