Resources Taxation And The Research Of The North Of The Shaanxi Economy

The author first studied the situation of the resource taxation of developed countries, and analyzed the resource taxation of our country in detail. I tried to study the history of its development, the basis of it's theory, the events, the effect on the economy and the main problems of the system. At the same time, the author analyzed the mistakes which easily happened during the development of recourse cities and compared the experience we have acquired during the development of the north of Shaanxi. Then, on the basis of the above aspects, the author analyzed the current situation of economy in the north of Shaanxi, such as, the advantages and the disadvantages of current recourse taxation to the north of Shaanxi. Therefore, the author advanced a plan to reform the current system of tax. Lastly, the author put forward a basic structure of new system of recourse taxation.