Legal Study On Perfection Of Chinese Resources Tax

When the world enters into the age of green leading the people, sustainable developmentof the economic society is becoming the new value standard of this age. In the process ofestablishing the society of resource-saving and environment-friendly to achieve the objectiveof ecological civilization, Chinese resources tax can not only undertake this historicalresponsibility, but also violate the value of ecological civilization and the spirit of rule of law.Reforming resources tax has been to consensus of Chinese politician, merchant, intellectualsand common people. It has been to our realistic and urgent job. Developing China isbecoming the second powerful economic country and the largest country on the total carbonemission between the past thirty years. However, behind the GDP's high growth rate andincreasing level of industrialization and urbanization, our resources and environment face toserious overdraft. As a tax to mineral products mining and salt producing, our resources taxattempts nothing and accomplishes nothing to regulate resources reasonably and establishsustainable development of the economic society. Now, developing green economy andconstructing green country has been the most critical transformation in the process of Chinesemodernization. Our resources tax can do something, moreover, must do something.In the view of research purpose above, this article divides into four parts. The first part isabout the legislative theoretical basis of resources tax. From the view of environics, economicsand law, this article attempts to reveal theoretical origin and value of resources tax. The secondpart is about the legislative practical basis of resources tax. Through describing developmentvein and analyzing case, this article points out some defects of resources tax. The third part isabout the foreign resources tax reference on the base of comparison. The last part is aboutlegislative suggestion from legislation idea, substantive tax law and procedural tax law. Thisarticle innovatively combines legislation idea with substantive tax law and procedural tax lawfor the goal of legal system perfection on Chinese resources tax. I hope this article will bebeneficial for the reform of resources tax future.