Study On The Subject Of Reform Of Tax And Fee On Natural Resources

Our country is in the middle stage of industrialization, and the need for natural resource is large, nevertheless, the storage of natural resource for per person is so poor that far bellow the average level of the world. The phenomenon of predatory exploitation and wasting prevails;exploitation of natural resources has done great harm to environment. The price of natural resources in the international market has risen a lot in the past several years. All of the above calls on the law system of tax and fee on natural resources (LSTFS) to respond to The Time's need of prevent the environment from destroying and preserving natural resources. However, the active LSTFS cannot satisfy the need. Both of the government and academe have realized that it's time to amend LSTFS.In the first chapter, we review the historic evolution of LSTFS, point out and criticize those unreasonable points in the LSTFS through three hierarchies of theory, legislation, and practice.The second chapter is the section of theoretic fundament for the LSTFS's amendment. Firstly, we discuss the relationship between fee, tax, rent and price, and then we can orient the natures of Resource Tax, Resource Compensation Fee and Utility Fee of Mineral Land. The later two are the same in nature, which means the price of some benefit sold by the owner of the natural resources. The above analysis has two functions: one is we can conclude that it's not reasonable to combine the resource tax and Resource Compensation Fee and Utility Fee of Mineral Land into one. The other is we can orient the appropriate ratio of Source Tax and ResourceCompensation Fee——the revenue from the former should be much large than therevenue from the latter. Secondly, through analyzing source industry we make the conclusion that the effect of negative external benefit (ENEB) does exist in the process of exploiting and consuming natural resources, and Source Tax can be utilized as a means to cure the ENEB. By Source Tax, we can not only make the enterprises of resources consuming and exploiting bear the authentic cost and let the public get the deserved compensation. More importantly, to adopt and amend Resource Tax symbolizes that China has stridden one step in the road of Green Taxation, which can be regarded as a good reason to preserve the Resource Tax. Thirdly, we utilize the thought of the school of interest in the history of legal thought to justify the assertion that the LSTFS includes a series of contracts of interest relatives, and we should pay attention to the balance of interest relatives during the amendment.The third chapter is about foreign countries'LSTFS. Royalty materializes the right of one owner of natural resources. The Severance Tax in federal nations has a great reference meaning for us. Institutions of Fiscal Support for resources exhaustion to Enterprises has been build in some nations in order to make sustainabledevelopment of the resource enterprises. The good effect of Green Taxation Revolution in European Union has proved that taxation has a significant function in stimulating enterprises to preserving natural resources and protecting environment.The forth chapter gives some suggestions to amend the LSTFS, which are following: 1. R.T. (Resource Tax): to extend tax items, raise tax rate, differentiate consuming in resources-importing province and resources-exporting province by different rate to improve the fiscal condition of resources exporting provinces, amend the method of calculation in order to stimulate enterprises to improve the utility of resource exploitation and consummation. 2. Royalty: to combine other tax and fee into R.T.(Resource Tax) or RCF (Resource Compensation Fee), abolish unreasonable administrative fees, extending fee item of RCF, replace the name of RCF with Royalty, favor the local government when distributing the revenue form Royalty, perfect price of Royalty decision-making by introducing competition. 3. Perfect Law of Sales Tax and Law of Added-Value Tax, push forward reform of relative institution.To amend the LSTFS has significant meanings: 1. Clear up the fiscal order of LSTS. 2.Balance fiscal capability between different part of the country using differential tax rate following the model of Severance Tax to improve fiscal capability of the middle and western areas' governments and reduce the gap of economic development level.3 Promote environment protection and resource preservation. 4. Mitigate the burden of tax and fee for resource enterprises.The dissertation adopts following several methods of analysis: historic analysis method, economic analysis method, and comparative analysis method, combination of theoretic and practical analysis method, etc.