Reconstruction Of Mineral Resource Tax Model And Statistical Study Of Its Energy Saving Effect

In the process of globalization,mineral resources as an important material basis of China’s economic development,its value is self-evident.In China,mineral resources belong to the state,but the ownership of mineral resources has not been well implemented.The unreasonable tax system of mining industry has been restricting the development of industrial economy,and at the same time has caused adverse effects on China’s energy conservation industry.The reform of resource tax is imperative,and the discussion of resource tax is of great practical significance.The analysis of this paper is divided into two parts.The first part is the discussion of the specific tax method of China’s resource tax reform.Firstly,it points out that the current resource tax system in China is not perfect,the form of owner’s income is not clear,the resource tax reform of coal from the quantity tax to the price tax changes greatly increase the burden of enterprises,the current policy is not conducive to the development of energy conservation industry and other problems.In the following part,the measurement principles of two kinds of international current tax systems,namely resource tax system and royalty system,which take coal as an example,are respectively elaborated.The analysis method is to establish a stylized model,taking some key characteristics of non-exhaustible natural resources,initial investment value,resource extraction amount and final closing time as variables in the study.Under the influence of the resource tax with cash flow tax and royalty as the template,the optimal design for enterprises to make behavioral decisions for the purpose of income is analyzed.Therefore,taking the divergence between public valuation and private valuation as the entry point,the tax model suitable for China’s economic development is studied.By considering the difference between the public and private discount rates,refining the contract period,and considering the two aspects comprehensively,the most suitable tax measurement method of resource tax is theoretically proposed.This model combines the current valorem tax method in China and the royalty as the tax supplement,so as to solve the difference between private valuation and public valuation.The second part studies the relationship between tax system and energy conservation industry,and uses DEA model to analyze the implementation effect of tax policy on energy conservation efficiency.The results show that tax policy has a certain effect on the efficiency improvement of energy conservation industry,but there are still differences in the policy effect of provinces,especially in different regions.The industrial structure layout of the eastern region is obviously better than that of the central and western regions.Finally,it puts forward reform suggestions for China’s tax policy and the optimization of energy conservation industry,further studies the resource tax system of "tax and finance go hand in hand",and improves the establishment of the energy conservation tax system integrating consumption tax,resource tax and carbon tax,with appropriate supporting measures.