Research Of Resource Tax Reform Based On Resource And Environmental Protection

Since the reform and opening to the outside world, China’s economy is growing rapidly, but the logic behind this high growth is:"high emissions, high pollution, high consumption, low efficiency-high growth." This growth pattern makes GDP’s energy consumption high, resulting in more pollution, more destruction and waste of resources. This pattern of growth is not sustainable, it severely violates the concept of sustainable development.Resource tax as an important tool of macro-economic control, should play a more important role in the process of our resource exploitation.As a big developing country, China’s population and environmental issues are very serious. This is not only because of our extensive mode of economic growth, but also the lack of a sound macro-control system is closely related. It is generally believed that taxes are an important national resource control tools in promoting resource conservation, protection, restoration and development of the ecological environment, and taxes are also important to promote sustainable development.In developed countries, resource tax is kind of a environment tax. China’s resource tax’s macro-control function has been greatly restricted in embodying state ownership and regulation within a small range of differential rent, more importantly, its function to maintain sustainable development and to protect ecological environment were long neglected. Existing resource tax system failed to comply with the requirements of sustainable development, therefore, the resource tax reform and improve the existing legal system is particularly urgent.From the perspective of resources and environmental protection, this paper analyzes the characteristics and insufficient points of the resource tax, and through the analysis and research of other country’s resource tax policy, we propose the idea of China’s resource tax reform. In this paper, we base on the concept of sustainable development and proposed that the resource tax reform should be in favor of sustainable development, Resource tax system should be conducive to the internalization of external costs.This paper consists of six parts.The first part is an introduction. Introduction section includes three subsections:research background and significance, research methods and research framework and literature review. The first subsection is about the shortages and waste of mineral resources and other issues our country faces, after that we introduce the initial introduction of the resource tax reform. The second subsection consists mainly of research methods and structure of the paper. Through analysis the reform of resource tax and the introduction of the country’s resources we point out the inefficiency of our tax system. Drawing on foreign experience, we propose reforms. Literature review describes in detail the research achievements of China’s resource tax system and resource tax reform.The second part introduces the theory related to resource tax. This section describes the theory of rent, property rights, public goods theory, externality theory, the resource curse and Dutch disease theory and phenomena.The third part, though introduction of China’s current tax system and analysis of Qu County, I pointed out the problems of the country’s resource tax. This section also analyzes the economic effects of resource tax reform in Xinjiang.The fourth part focuses on resources and environmental protection, and resource tax on related theories and systems are discussed. This section focuses on the relationship between resource tax and sustainable development, relationship between resource tax the distribution of benefits, the relationship between resource tax and ecological compensation, resource tax and compensation, resource tax and consumption tax, and the relationship between resource tax and import export taxation.The fifth part is the introduction of foreign resource taxes, and summarize relevant experience, to provide reference for China’s resource tax reform.In the sixth part of the article, I summarized policy orientation of the resource tax reform. Meanwhile, the subsequent impacts of resource tax reform are discussed too.