Institutional Study Of Mineral Resources Tax Power

The “Decision of CCP Central Committee on Comprehensively Deepen Reform Certain Major Issues” passed on the Third Session of the 18 h Central Conference of the Party proposed the legislation must be perfected, reform the tax system, and implement the tax legal principle. The Fourth Session of the 18 h Central Conference put forward the “Rule of Constitution” and “Rule of Law" as a basic policy. “Legislation Law of the PRC” passed in 2015 March further defined the tax legality, among them, Article 8 clearly put forward “the establishment of taxes, determination of tax rate, tax collection management and other basic tax systems can only make the law”. “The two sessions NPC and CPPCC” also basically defined the full implementation of the tax law in 2020. For historical reasons, the State Council which was authorized by the NPC in 1985 enacted the tax administrative regulations, including “the resource tax provisional regulations of the People’s Republic of China” and other 15 types of taxes, they all belong to the department regulations of the State Council. This article is based on the reality, takes the research on mineral resources tax reform as an example, tries to explain that implementing the tax legal principle will promote the original administrative rules and regulations of the state council rose to being formally ratified by the NPC, which make the mineral resources taxation including the legislative power of the mineral resources tax belong to the NPC. In addition, according to the vertical division of tax power, on the basis of the uniform legislation of the NPC, the mineral resources tax law gives the provincial people’s congress(the provincial government) the appropriate taxation administration power, namely the local taxes like the mineral resource tax, which gives the provincial people’s congress(the provincial government) the power to formulate the detailed rules for the implementation of tax administration power.As a result of the central government highly centralized legislative and administrative of law enforcement powers, on the mineral resource taxes and fees, which collectively referred to as mineral resources tax power. As an agency of the central government, local governments only have administrative enforcement powers, which, theoretically, do not have legislative power of mineral resources taxes and fees. However, due to information asymmetry, local governments can use the administrative discretion of government to develop all kinds of surcharges suitable for their region, which erodes the mineral resource tax power of the central government. For mineral resources, the local government deliberately evades the tax burden of the central government, which is not within the framework of the system of the State Council, but within the institutional framework established by themselves to charges on behalf of the tax, and which use discretion for rent. From this perspective, the mineral resource tax power is actually a complex of interests among all levels of government to exchange product, which use property of mineral resources to meet the public needs. It is not only refers to the power of a simple tax or levy country, but also contains a complex relationship between the interests of the exchange, which involves distribution of power.So we try to redefine the institutional system in accordance with the mineral resources tax power, Mineral resources tax power is supplied by government departments, which has a non-exclusive and non-compete with nature among the various authorized departments, in order to maintain economic progress and development of mining, and given confirmation by the constitution, the mineral resource-related legal rules, tax laws, constitution and resolution of major conferences, including legislative, administrative enforcement powers, revenue and judicial powers, and so a series of power beam. And mineral resources tax power is concentrated to the various levels of government, which is less constrained by the NPC legal.So it involves a fundamental problem, with the development of economy and society of the future, authorized local government mineral resources tax power should be derived from the National People’s Congress, or the central government, or a combination of both. In essence, the origin of the mineral resource tax power is inseparable from the tax determined by the economic structure and relationships. The central government is highly concentrated mineral resource tax power, there is a trend that is politicization of tax laws and right, This is also a kind of "tragedy of the commons", Local taxpayers’ rights have been ignored, those tax information right, the right to request the return of the tax, the tax appeal rights, and taxation expose supervision, are not exist. In addition to the above-mentioned problems, the constitutionality of the tax law is critical. Constitution is the "meta-rules", which various other norms are under, only which is to define the meaning of tax law and tax power. If it is not in accordance with the constitution: On the one hand, the tax laws lack of constitutional frame, then the tax system is not only contrary to the legal principle of taxation, but also make taxpayer rights are eroded by tax system makers and implementers;On the other hand, the validity of constitutional is above the law, and levels of the constitution are higher, whose modify program more stringent. if the constitution does not regulate the basic tax power content, by default, the lower level of tax regulations would accomplish this task.Because the constitution is essentially incomplete, tax-makers have the ability to disguise constitutional amendment. The purpose of taxation constitutional is not only control public power violations private rights, and not just balance the right between the tax power and tax power, but also is more important to change people’s consciousness and behavior to make it more in line with the operation and development of the market economy. Although the constitutionality of the mineral resource tax power is not yet a reality, however, our system can be used to study public goods through institutional development model- supply of mineral resources tax power system, and increased mineral resource tax level and the level right configuration.First, this paper analyzes the literature of mineral resources’ comprehensive tax system and tax power, Through analysis of the domestic and foreign related literature, and comparison of the actual situation, we explored the operational mechanism of mineral resources tax regime; Secondly, we analyze China’s mineral resources tax system, how to form and supply. With common pool resource theory, we explore the causes of mineral resources tax power of the tragedy of the commons. Through systematic analysis of the supply of public goods, we dig out of mineral resource tax system supply power mode, and concluded that the system of public goods become a common pool of resources. Using regional tax and expenditure data, we build a dynamic model to analyze the revenue and expenditure elasticity, and empirical research tax power’s “tragedy of the commons”. We combined analysis of the development of the model system, to analyze the structure of taxation power, and revealed mineral resource tax power organization linking problems. Based on the above, and tax power status quo, combined with international and domestic tax power structure, we analysis status and the internal mechanism of mineral resource tax power, while comparing the structure of foreign mineral resources tax power. Through comparative analysis, we summarize and then learn from the experience of the mechanism of mineral resources tax power in developed countries, and make an appropriate mode of division of mineral resources tax power. Based on China’s mining property rights reform process, by studyed the internal mechanism of the mineral resource property rights and tax power, analysised and discussed power origins of mineral resources tax power, finally, we proposed countermeasures for China’s mineral resource tax power configuration.Chapter one: Introduction of the background and significance of the study,on the basis of that, we collated and summarized the relevant literature of latest domestic and abroad, which is about the tax power and mineral resources tax system, and then identified research methods, constructed research main line and frame.Chapter II: Studied the theory of mineral resource tax power included Institutional Change Theory, Tax Contract Theory, Fiscal Decentralization Theory, Institutional Analysis Development Model, and Mineral Resource Rent Theory.Chapter III: we focus on history and current situation of mineral resources tax power.Mineral resource tax power are mainly concentrated on the State Department which People’s Congress authorized. Through a comprehensive analysis of the mineral resource tax power, which include common-pool resources research and institutional concept of public goods, works and supply process, and then concluded out vertical supply system model of mineral resource tax power. Mineral resource tax power system in China is supplied by the State Council, whose subordinate departments from top to down. It did not go through people’s congresses at all levels of discussion,examination and approval, and did not reflect the interests of the public.when implementation, interpretation, and damage system, the executive arm of the local system only supervised by the higher authorities, which are not subject to Local People’s Congress supervision and restriction. Tax power, reflecting the relationship between the participants at all levels of the mineral resources tax system, presents common-pool resource properties.Chapter IV: We use the model of institutional development to analysis vertical supply system model of mineral resource tax power, concluded that the new theoretical framework of vertical longitudinal supply system, application of new theoretical framework. The analysis results that, in terms of mineral resource tax legislation right, our constitution scene, due to special conditions by the constitution, are instability, which impact on the level of the previous rules, lead to instability, The State Council, using collective choice rules, develop the mineral resources tax, with which the executive power as a guarantee.Chapter V: Combined with vertical supply system model and a new theoretical framework theory, we discussed the status quo of China’s mineral resources tax power, and the current state of international mineral resource tax power, and comparative study of each other, summarizes the characteristics of the mineral resource tax power in China. We use panel data empirical study the mineral resource tax power system.Chapter VI: Combined with the above conclusions, We, initially, explore powers origins of mineral resources tax power in China from the horizontal, the ownership of mineral resources, National public authority, management of national managers, Specifically, rent, taxes and fees. we starting our research from mineral resource property rights and tax power of the intrinsic mechanisms of departure, Discussion on mineral resource property right system reform process, system status quo, Combined with China’s mineral resources of state-owned property and non-renewable, investigate the system of paid use of mineral resources, defining power relations among mineral resources rent, tax and fee, Correctly handle the relationship between the powers, clarifying the boundaries rent taxes.Chapter VII: In the framework of the current central spirit, we should actively implement the principles of statutory tax, which formulate mineral resources fee classified as "Legislation Law”. Before the year of 2020, the State Council administrative regulations of the mineral resource tax would be changed to law. with the mineral resources tax law and other laws on the basis of unified NPC legislation,we should general assembly give,the provincial People’s Congress combination of mineral resources in the region, powers of formulate corresponding tax rules. In the short term, confirm Tax Law. In the Long-term, gradually resolve the constitutional questions about the legality of the tax power.We proposed that, in line with China’s national conditions, policy recommendations of mineral resource tax power innovation, mainly based on the historical conditions of the primary stage of our socialism, and rental value of mineral resources. A study on mineral resources tax power which is assigned an important key factor of the rental value factor.We cross-application relevant research results, include political science, law, and public administration and other disciplines, aims to explore the regular pattern, and to provide a reference for subsequent research,(A) We raise the question of mineral resources tax powerWe raise the question of mineral resources tax power, This article refers to the scope of the tax power larger than the general sense of "tax power".Those includes, the State Council issued a formal resource tax, and a variety of mineral resources fees which are non-tax levy of political power and do not depend on the country, because such expenses in accordance with the national force imposed, and may have the potential to become tax. And on this basis, we explore mineral resources tax power of all levels of government, government departments and relevant participants. And the value of research is that the problem of tax authority, the common pool resource properties, and convenient levels of government, to get the resources dispersed throughout the rental value of the mineral.On the one hand, State Department and its agencies, local governments set up mining taxes, In practice, the department set up administrative rules and regulations at the same time having the regulations on administrative enforcement powers, Plus the state-owned property and non-renewable of the mineral resources, the itself has to, it is inevitable that Department obtain the rent by using mineral resources tax power. Established mining taxes, due to lack of participation in the people’s Congress, would be not well reflect the will of the people.On the other hand, the local governments do not have the tax legislative power of mineral resources, but have the right to levy mineral resources. Fees of Local governments’ levy, is not legislated by the State Council, not to mention the legislation of Congress.This fact leads to the mineral resources tax power tragedy of the commons, as long as there is the executive power can be derived from the fees. Mineral resources, which belong to the state, attached on its rental value should also owned by the state, but the separation of ownership and use of the system is not perfect, actually caused the loss of state resources. Therefore, property and compensation for the use of mineral resources system is not perfect, resulting in mineral resources confusing among fee and rent and tax,. The particularity of the dual characteristics of common pool resources, mineral resources and the tax authority itself, we use the institutional framework of public goods and institutional development model to study the mining tax power. It may be a question of the rules of the game, if the research can be further extended to all areas, there may be a new interpretation.(B) We study the mineral resources tax power system from the perspective of institutional public goodsResearch is mainly built on a common pool resource theory and 2009 Nobel laureate in economics Ostrom institutional development model which has been extended to all natural resources, including renewable and non-renewable natural resources,for common pool resource management provides a reliable theoretical framework. In recent years, some scholars have used that research to institutional public goods, because from a certain sense, the system is also a common pool of resources, in order to ensure scientific and rational use, which need effective governance structure, so that all participants can achieve incentive compatibility. But through a lot of literature, it is rarely apply institutional development model to study governance of mineral resource tax power. Because of the special development of China,Because mineral resource property not clears, it becomes common pool resources, which made tax system also become a common pool resource. Imperfect system of the above is an important reason that cause mineral resource rent dissipation. Furthermore, tax policy focused on the central tax department is common pool resources. From a common pool resource management point of view it is worthy of study.Therefore, this paper aims to sort out from this point, carry out research aimed to see through the essence of the phenomenon, summed up the law.