Research On Legal System Of Resource Tax In China

The greatly concerned Kyoto Protocol to the United Nations Framework Convention on Climate Change which finished on 19th December,2009, was the unprecedented climate negotiations in the world. The meeting proposed that it should reduce the global emissions according to the scientific demands, and the developed countries should provide funds and technologies for developing countries to accommodate with the climatic change, to reduce the emission of greenhouse gases and decrease the ruins of forest. To restrain the excess capacity, carry on the low-carbon economy pilot project and control the emission of greenhouse gases, aiming at energy-saving and emission-reduction. And to eliminate the enterprises which pollute the environment, hold excessive supply, and obsolescent production technologies by the means of raising the standard of tax, increasing the punishment, and implementing restrictive policy. China decides to accelerate the reform of resource tax to promote energy-saving and emission-reduction. Xie Xuren, the minister of finance indicated in an article that what we need to do in the coming period is to emphasize the reform and improvement of resource tax system, which aims to form an environment that is resource saving and environmentally friendly. Government needs multiple policies, laws and regulations assorted to act macro-economic control on resource market. Financial and taxation law, as the important part of macro-control law, plays an indispensable role in managing and regulating the resource market. Since the initiation of reform and opening-up, China has conducted several reforms on resource tax by the use of means such as financial and taxation law to strengthen the regulation and control on resource market, which did have some preliminary achievements. However, the current legal system of resource tax still has some problems, so it is difficult to get effective regulation and control on resource. As a result, it needs intensive study to know how to use the legal system of resource tax to protect resources and environments.This essay conducts research on the legal system of resource tax from four respects. The first part is the connotation and rationale of the legal system of resource tax. This part mainly puts forward the conception of the legal system of resource tax, and makes a concrete analysis of its connotation. Certain theoretical principles are needed for conducting the legal system of resource tax, so this essay elaborates the rationale of the legal system of resource tax from the perspective of economics and economic constitution. The second part is about foreign legal system of resource tax and its enlightenment to China. This part mainly introduces the legal system of resource tax of major foreign countries that includes intercontinental tax system, royalty system, resource-renting system, the compensation system for resource exhaustion, and green revolution of European countries, which all indicate the revelation to us.The third part is about the present situation of current legal system of resource tax in China and the existing problems. This part analyzes the present situation of legal system of resource tax in China, and reveals problems in our legal system of resource tax from the perspectives of legislation purpose, legal system, incidence of taxation, and unit tax amount. The fourth part is the suggestion on how to perfect the legal system of resource tax in China. This part proposes the rules and goals of the legal system of resource tax. The legal system of resource tax should uphold the rules of equity, efficiency and sustainable development to build a comprehensive legal system of resource tax. This part also gives some concrete proposals to our current problems in the legal system of resource tax.