Tax-based Regulation Mechanism Of The Resource-saving Society

This paper studies a resource-saving society place against the background of tax regulation, tax regulation by means of domestic and foreign resources for society to study the theory as a guide, the analysis of relevant economic instruments such as Pigovian taxes and the means and external of Coase Based on the impact of further tax regulation described the use of resources utilization in the meaning of features and control methods and measures, and resource-saving society, the role of low-carbon society today implanted economic concepts for resource depletion, environmental degradation, increasing pollution, ecological damage and other resources directly affect the behavior of the building society had exploratory study, summarized to extract the revenue necessary to adjust the means to promote resource-saving society building process, and in this Based on the proposed use of targeted tax regulation for a variety of effects to promote resource-based strategies and measures a variety of social processes.The article first focus on the problems of resources and energy research background as to how to advance the process of building a resource-saving society for the purpose of domestic and international taxation and regulation applied to resource-based community studies were reviewed, this study points out the opportunities and research The content and method; second described the basic theory of taxation in regulating the resource, described the Pigovian tax theory and the Coase means and resources, externalities and Solution of the method of external resources, theory, and pointed out that resource-saving society in tax regulation is actually an external means of adjustment, particularly as regulation resource-saving society a means of multilateral externalities; third, expounded China's relevant tax regulation mechanism, explaining the tax regulation of resource-saving society with the force sex, free sex, fixed so that the basic features inherent in the regulation of tax regulation of the scope of its broad, rigid regulation and control, regulation of specific characteristics of the object; also pointed out that tax regulation is to change its method of one of the existing resource use in the tax status of non-equilibrium should be a tax as a means to regulate supply and demand of resources, macro-up control of resources in use reasonable restrictions on the supply and use; The other is to adjust the rate of resource use in the basic structure of aims to regulate the rate of capital gains of users and resources of the economic structure of the layout; The third is to change the tax differences between different regions, the use of uniform regional control of resources. to change the resource use of the income distribution among regions, new understanding and assessment Ge methods of performance between the regions. tax adjustment method according to the article further elaborated on the basis of tax effect of regulation of the financial security of resources, sustainable effects, ecological effects, transactional effects, and summarizes the practical experience of foreign tax and regulatory characteristics; s Fourth, the article analyzes the tax and regulatory methods in the resource-saving society, the role of, in particular, highlighted on the outside of the correction, to encourage resource conservation, adjust the industrial structure and promote the role of technological innovation, etc.; Fifth, analysis of resource conservation society outside of the limitations of current regulation and taxation, the major explained the need for resource-saving society and the existence of externalities related issues, to further explain the limitations of the current tax regulation performance; sixth analyzed the regulation of the use of tax mechanism to explain how to promote resource saving society in the response. Mainly from the resource-saving society, sustainable ideas, and use of tax effect of the regulation of financial security, sustainable effects, ecological effects and trade effects of such measures angles start to play its role, implanted ideas livelihood, environmental protection and green concept, low- carbon economic philosophy, science and technology ideas, garden ideas for analysis.