Study On Macro-Control Law System To Resource Tax

Over the past 20 years, China has the fastest economic growth in the world, but economic growth is still not shaken off the old models of"high consumption, high growth", resource and energy consumption is amazing. China's"11th Five Year Plan"points out clearly that we should set up a resource-saving and environment–friendly society. Taxation, especially resource tax should make great influence in achieving this goal as an important macro-regulation method. On the whole, resource tax contains two major functions of regulating and controlling. On one hand, through carrying out the principle of Compensable Use of Resources, resource tax can promote the reasonable development and utilization of resources. On the other hand, resource tax can create the atmosphere of fair competition among the enterprises and provinces by regulating the differential income deprived from resources. But China's existing resource tax has many shortcomings, which severely affect the exertion of the regulating and controlling function, to reform and perfect the current system seems much urgent.Based on the theory and researches of resource taxes and fees, the study proposes that the resource tax should convert its functions into compensating the exterior costs and promoting the sustainable utilization of resources. This thesis proposes that we should put internalization of external costs and resources on the concept of sustainable development, thus helping to promote the rational use of resources and improve the efficiency of resource utilization.This thesis consists of four sections: The first section is the theoretical analysis of sustainable development and resource tax. The first part mainly elaborate the conception of sustainable development, then discuss the regulating and controlling function of the resource tax law in detail, and extend it according to externalities theory and sustainable development theory.Part two is the evaluations on the resource tax in China. This part introduces the developing process of resource tax in China and then makes systematical analysis on the main problems in the present resource tax system. In the past 20 years, the resource tax law system has got some achievements, but still has many problems and shortcomings which prevents the regulating function from fully played. Finally, it will make a brief introduction of the resource tax reform in Xin Jiang Province in 2010.The third part introduces the resource taxes and fees system of foreign countries and tries to find inspirations from it. This thesis analyses the legislative status of resource tax in other countries from different angles, and then find some examples and inspirations for the resource tax reform in our country.The fourth section is some suggestions for the resource tax reform under the guidance of sustainable development theory. It sets targets and basic principles for the resource tax reform in our country according to the sustainable development theory. Finally, it proposes some basic tentative plans about the reform of resource tax in our country.