Analysis Of The Transferring And Incidence Of The Tax Burden Of The Adjusted Resources-Tax In China

Because our country have played extension development pattern which is the summary of the pursuit of the development rate and the massive consumption resources for a long time, while from the poor backwardness to prosperous gradually, the consumption of natural resource have been rising by large scale, what causes the non-regeneration resources to absolutely reduce tendency and the renewable resources have appeared the obvious feeble situation. The inexpensive resources not only caused dig overflow, mining evil and destruction environment, but also directly suffered the national interest. Facing the situation of deteriorated environment, flaw of energy and mineral resource, Ministry of Finance and State Administration of taxation make a series of resources tax' adjustment measure. The goal of the adjustment of resources tax is to promoting the mining and using efficiency of enterprise. Can the adjustment of resources tax achieve their goals and good intentions? Or deviate from the original goal? It is precisely this article research object! My thesis stand on the current resource tax adjustment as the cut off point from burden theoretical study combined with theoretical and empirical, analyzing Who will bear the main tax burden of tax adjustment and whether countries can reach at the originally intended. Government hope to carry out the redistribution of income effectively, to reduce the day by day serious income differential and to improve social justice condition by playing high level taxes to the high income earners but low level taxes or non-taxes to the low income earners, what is the government good desire without doubt. However, the tax revenue is actually obtained from which person's pocket? This answer of the question is not certainly consistent with the tax policy decision maker's tentative plan. Along with market economy to maturity day by day, regardless of tax revenue assignment process in the reality economic society or in the finance and taxation fundamental research, we all face a important question - who will bear the main tax burden of adjusted-tax. That is precisely the goal of I chooses this research topic.The article discuss on the tax burden of the resource tax adjustment. My analyze method is the pure theory, partly balanced and comparison static state analysis method, mainly analyzes its direction and the degree of transferring. The article will not make the model determination as for the concrete quantity of burden to transferring.The fundamental research frame of this article mainly launches by the theory part and the real diagnosis part. In the first part has explained research background, the...