Study On Macro-Control Law System To Resource Tax

Generally, there are three major functions of the tax: collecting financial revenue, adjusting economic operation and monitoring the legality of taxpayer's operation. However, in our country, different tax has different functions in the tax law system. Some of them focus on the income, and some emphasize the regulation and control of social economy. Resource tax is a small part in the tax law system, which is emphasized on the function of regulating and controlling. On the whole, resource tax contains two major functions of regulating and controlling the revenue. On one hand, through carrying out the principle of Compensable Use of State-owned 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 by regulating the differential income derived from resources. Since there are quite a few problems and shortcomings in the current resource tax law system, which severely affect the exertion of the regulating and controlling function of resource tax, to reform and perfect the current resource tax law system seems much urgent.There are four parts in the thesis. Part One depicts the basic theory. From the analysis of resource and resource tax, this part is to explore the theoretical basis of Economics and Law for the existence of resource tax. The theoretical bases of economics for the existence of resource tax are Marx's Theory of Land Rent, Externality Theory and Pigovian Tax, and Coase Theorem; the theoretical bases of law for the existence of resource tax are Market Failure and Government Failure and Law benefit theory. Finally, discuss the regulating and controlling function of resource tax law in detail. Part Two analyses the resource tax laws in other countries. Although the resource tax is a single tax category in china, it's not the same in many other countries. This thesis analyses the legislative status of resource tax in other countries from different angles. Combining the thinking of the situations in our country, here comes out the modeling significance to the resource tax law system in our country from it.Part Three analyses the status quo and shortcomings of the resource tax law system in our country. Along with more than twenty years' reforming and perfecting, the resource tax law system has got some achievements, but still has many problems and shortcomings. They're appeared in the following aspects: the legislative purpose doesn't meet the requirements of the objective of sustainable development; the levies scope is too narrow; the unit tax amount is too low; the taxable basis is not reasonable; and the strength of regulation and control of local governments is weak.Part Four is the foothold of the thesis. In view of the shortcomings of the resource tax law system in our country, here proposes some specific measures to perfect the reforming of the resource tax law system in our country. They are to perfect the legislative purpose of resource tax, to expend the levies scope of resource tax, to establish reasonable tax rate, to improve the methods of calculating the tax, and reform the relative matched systems.