Revenue Research On The State-Owned Resource Asset

The government obtaining the revenue from resource asset is necessary in our society. The fundamental reason is resource asset create the social wealth. According to the market principle, the owner of the resource asset can obtain the revenue in the light of the contribution during the creating the social wealth. But, we don’t deny the fact that our government doesn’t know how to receiving the revenue from renting and selling the ownership or user light. I think the cause of the problem is the deficiency of theory about the revenue of resource asset. Behind the fact, the government hasn’t any theory to conduct the work of obtaining the revenue. So, the government has little revenue from the resource asset. At the same time, the fiscal revenue system has four parts. Firstly is the tax on the base of cost of the general service; secondly is the rent on the based of the temporarily or permanently selling the ownership or users’ light; thirdly is the fee on the based of the special service and proprietary right; lastly is the profit on the based of the benefit from the states’ enterprises. And we all know that effective fiscal system must comply with the development demand of social history, the demand of the social development and the demand of the government’ function. Given the fiscal revenue system, China government has sufficient tax revenue, obtain same dimensions fee and state-owned enterprise profit. But, China government has little rent from the resource asset. The fact brings up the imperfect condition of China fiscal revenue system. On the one hand, the rent owned China government runs off; on the other hand, the imperfect condition of the fiscal revenue system exists in the country. The fact explains that the construction of the fiscal revenue system is in the dilemma. Meanwhile, the condition of the dilemma gives an opportunity to make policies to perfect the fiscal revenue system. So, it is necessary to make research about the government obtaining the revenue of the resource asset.The dissertation mainly discusses the value of the resource asset, the revenue form of the resource asset, the revenue form of the government obtaining the resource asset. From the theoretical significance, the discussions is helpful to make remedy to the theory about the government obtaining the revenue from the resource asset and to enrich the contemporary public finance system. From the practical significance, the discussions put forward suggestions about the form and scale of the government obtaining the resource assent. Therefore, we must make the research about the government obtaining the resource asset according to the research background, theoretical significance, and practical significance.General speaking, the dissertation mainly have two parts, one is the general information, the other one is the specific information. The paper doesn’t violate the rule. The general information has four specific parts:the theory of the country occupying nature resource, the value research of the resource asset, the revenue form of the resource asset, the revenue form of the government obtaining the resource asset. The specific information contains four parts:the government respectively obtaining the asset revenue of mineral resources, land resources, water resources and forest resources. According to the logic, the dissertation is organized as follows:Chapter I:introduction. The chapter outlines the background, the theoretical and practical significance, literature review, structural arrangement, research methods, innovations and shortages and so on.Chapter II:the theory of the asset revenue of the nature resource owned the country. The system about the government occupying the nature resource is the premise of the government obtaining the fiscal revenue from the resource asset. So, the chapter mainly analyze the reason that why the country must occupy the nature resource. Secondly, the paper will discuss the concept and type of the nature resource, the concept of the asset revenue of the country’ resource and China government possess the type of the nature resource.Chapter III:the value research of the resource asset. The theoretical springhead that government obtains the resource revenue is the nature resource can create the social wealth. Meanwhile, we don’t deny the fact that the nature resource has more and more usefulness to humanity, society, and ecosystem. But the opinion isn’t consistent with Marxism. Because In same countries, Marxist and other scholars have an opinion that the value of the goods or resource is the labor internally installed. Then, the dissertation specially emphasizes the usefulness of the nature resource and resource asset. Taking account of the importance of the value of the resource, the chapter mainly makes research about the problem. ChapterⅣ:the revenue form of the resource asset. Resource asset can partly create the social wealth, which has many productive elements to create. In the light of the contribution of creating wealth, the owners of the elements have the light to obtain the revenue of the resource asset. The chapter has four parts. First one is the concept of the revenue of the resource asset; especially analyze the main body and the object of the revenue of the resource asset. Second one is the form of the revenue of the resource asset. Third one is the role that the government plays on the obtaining the revenue of the resource asset. Last one is the content that the government obtains the revenue of the resource asset.ChapterⅤ:the government obtains the asset revenue of mineral resources forest resources. The part describes the phenomenon that the government obtains the types of the revenue of the resource asset, explain the government should obtain the types of the revenue of the resource asset, and clear the principal of the government obtains revenue of the resource asset. Specially, the chapter includes four parts. First one is the theoretical analysis that government obtains the revenue type of the mineral resources asset. Second one is experience that the foreign counties obtain the revenue of the mineral resources asset. Third one is the analysis of the current situation and existed problems of the government obtaining the revenue of the mineral resources. Last one is putting forward the suggestions to perfect the system that the government obtains the revenue of the mineral resources.ChapterⅥ:the government obtains the asset revenue of the land resources. The revenue is very important in the fiscal revenue system of the local government in China. In some city, the revenue of the land resources exceeds the other fiscal revenue, is the main source of the fiscal revenue of the local government. In the chapter, we also will discuss the types, experience, current situation and existed problems, and suggestions about the asset revenue of the land resources.ChapterⅦ:the government obtains the asset revenue of water resources. Water resources play an important role in our life, the development of our society, and the existence of the ecosystem. The water resources have prominently positive externalities. Therefore, it is possible that the government obtains a little asset revenue. So, the chapter mainly analyzes the current problems in the cause of the government obtaining the revenue of the water resources. Of course, we will put some suggestions to the problems.ChapterⅧ:the government obtains the asset revenue of forest resources. With development of the reform to forest ownership at 2008 in China, the property right of the forest resources has been cleared. It is obvious to the government obtain the asset revenue from the forest resources. So, I think that the primary mission is to clear the prefect the asset revenue system obtaining from the forest resources.Chapter IX:Taking the importance of the government obtaining the revenue of resource asset into account, the theory workers of the public finance and economy have responsibility to enrich this theory. According to the existed researches, these achievements haven’t come into being the perfect theoretical system. The dissertation gives us a new thought about the government obtaining the revenue of the asset resource. It is the innovation of the dissertation. But, I don’t deny the fact that the dissertation doesn’t involve the administration and management of the asset resource. This is the shortages in the dissertation.