China's Resource Tax Research And Reform Conception

Over the past 20 years, China is the fastest economic growth countries in the world, buteconomic growth is still not shaken off the "high consumption, high growth "of the old models,resources and energy consumption amazing. To a great extent, People still ignore the value of theresources and sustainable use. China's "11th Five-Year Plan" points out clearly that we shouldset up a resource-saving and environment-friendly society. Taxation, especially resource taxshould exert active effect as an important macro-regulation method. But China's existingresource tax in the protection of resources exist some shortcomings, such as the design ideas areinconsistent with sustainable goals;the tax scope is too narrow, it has weak regulatory function;units tax amount is low, taxable basis is not entirely reasonable and other issues, causing a tax onthe use of resources and environmental protection regulation is difficult to illustrate the urgentneed to increase resources and improve the tax reform.In order to ensure the rational exploitation of resources and make full use of resources toachieve sustainable use of resources and sustainable development of economy, China shouldreform and improve the existing resource tax. The paper proposes that we should putinternalization of external costs and resources on the concept of sustainable development asresource tax design ideas, and would Serve as a guide to resources for tax reform design,thushelping to promote the rational use of resources and improve the efficiency of resource use, toensure our country's sustained economic prosperity and development. It will also change thepattern of economic growth in China, Curbing the emergence of an overheated economy to acertain extent practical and guiding role.