To Promote The Sustainable Development Of The Resource Tax

Sustainable development is the correct development pattern found in constant exploration of several centuries. It emphasizes that we must protect, improve and enhance the earth's ability to produce resources and self-purify during development. At present, sustainable development has already become the common development strategy of coordinating the interrelation among the population, resource, environment and economy both in developed countries and developing countries. There are three aspects included in sustainable development: sustainable development of natural resources and ecological environment, sustainable development of economy and sustainable development of society. Among them, the sustainable use of natural resources is an important base to realize the sustainable development of economy and society. It is well known that natural resources are scarce. Therefore, it is especially important to protect the natural resources and to use them reasonably. To solve this problem, government must take various measures, among which resource tax levied on resource exploitation is an effective one. Although China has imposed a similar tax with the same name, it wasn't designed according to the requirement of sustainable development. So it has not been able to form effective protection to the natural resources and therefore must be reformed urgently.The thesis takes the sustainable development as a background, analyzes the main problems in the present resource tax and proposes some basic tentative plans about the reform of resource tax in our country. The methods of comparative study as well as positive and normative analysis are used in the article.The thesis consists of four sections:The first section is the theoretical analysis of sustainable development and resource tax. The content divides into two parts: the first part mainly elaborates the conception of sustainable development, the relationship between sustainable...