The Study On The Perspective Of Reform Of The Legal System Resource Tax From Circular Conomy

The financial crisis on China's economy had an impact, in order to cope with the international financial crisis, to promote steady and rapid development, the Chinese government in accordance with "protecting growth, expanding domestic demand, readjusting the structure, paying attention to people's livelihood" of the arrangements and requirements, decisively implemented a proactive fiscal tax policy and moderately loose monetary policy. In a series of stimulus program implemented, China's economic emerge of signs of warming up, economic growth down and resource prices low for the time, which enables us to see the resource tax reform are a good opportunity. In May 2009 the State Council promulgated the "deepening of economic reform on the 2009 comments on the work," suggested that "this year to accelerate the tax system, to study the formulation and to choose the introduction of resource tax reform program." The Ministry of Finance, held in 2009 "two sessions" resource tax reform proposals, proposals for handling the work of the forum, Vice Minister of Finance Wang Jun said, "resources to the proposed tax reform proposals were being finalized for this year's classes focus on proposals for handling proposals." The central importance of resource tax reform is because China's rapid economic development, improving people's lives, but behind this remarkable performance ,resources and the environment suffer a high price, in order to change the adverse consequences of this "extensive" economy, "CPC Central Committee's Eleventh Five-Year National Economic and Social Development Plan" clearly stated: "To conserve resources as a basic national policy, we will develop a recycling economy, protect ecological environment and accelerate the construction of a resource-saving and environment-friendly society, promoting the accordance of economic development and population , resources and the environment. Innovations of this article is that, the study on the reform of resource tax in view of circular economy trys to make the reform of resource tax can better service on the circular economy.This paper is divided into four parts. The first part starting from the basic theory, introduces a detailed outline of the domestic legal system, the history of resources tax's development and domestic resource tax status of the legal system to find out that China's resource tax system has a large number of design flaws of objective historical reason, a clear tax status of existing resources, in order to pave the way below. The second part of a resource tax the legal system to promote the development of circular economy has an important role, while a circular economy as the country's economic development model of China's overall economic performance plays an important role. The third of the circular economy as an entry point for the current resource tax in the legal system, the existence of pairs of circular economy development of the negative impact of factors, specifically resource tax reform direction of the legal system. The Fourth part of the resource tax on foreign legal analysis of the legal system and for China's actual conditions was learning. The fifth Part of the full text of the key, combined with the above analysis, puts forward the resource tax reform proposals, hoping to better play its tax adjustment function, the development of circular economy play a positive role in promoting.