Research Of Resources Tax System In Promoting The Sustainable Exploitation Of Environmental Resource In China

There's a new tread in the environment protect policy in western countries since 1990's. Economic policies are used to replace the government's direct control over the environment protect policy. As part of the environment tax system, Resources tax plays an important role.In this paper, first, theory of resources tax is introduced. Second, based on the resources tax system of the western country, the composition of resource tax, the resource property system and its deal methods are explained. Third, the necessary to reform the resource tax system in China is analyzed based on the research of the history and current situation of resource tax system in China. Fourth, it puts forward the resource tax frame on the following aspects: making lows on resources, setting up resource quota system, building pay for resource system and the secondary resource market. Fifth, it proposes some ideas on the resource tax system reform covering following aspects tax range, tax rate, tax methods, transaction program.There's fast developing in economy requires huge resource and energy. Under such circumstance, it's necessary to make reform on resource tax system in China, to enlarge resources tax range and to increase resources tax rate, which will benefit China's economy development.