Optimize The Allocation Of Resources Tax Policy

Resources will promote socio-economic development a lot, which are the important factors of the environmental protection. In recent two years, the huge consumption of the resources and the serious condition of the resources supply and demand will lead the urgency of the resource conservation.The Chinese government has promoted a new program which will deal with the serious condition of resource supply and demand and the low efficiency of the resource. The program called for science and technology, high efficency,low consumption of the resource, less environmental polloution,which not only put forward the clear requirement for the allocation of resources(AOR in short),but also benefit the development of the AOR management. As an important tool for the macroeconomic regulation, finance and taxation policy has important effect on the AOR.This article which analyzed the function of taxation policy on the AOR put forward the solutions in the base of the taxation policy's shortcomings.The structure of the article is as follows:The first part introduced the status of the taxation policy for the AOR .It also introduced the conception of the AOR and the condition of our country's resources.In the second part, the article analyzed the necessity of the use of the taxation policy for promoting the AOR by using several theories. In this part, the tax and price theory, the externality theory, sustainable development theory, the government function in the macroeconomics and the fiscal policy function theory are applied to analyzing the necessity.Part three focused on the comparative research in an abroad. Based on the taxation policy of developing countries, this part summed up the valuable experience.In the last part of the article, some programs are promoted to deal with the AOR proplems.On the basis of analyses for developing countries; we should make some tax reforms to fit for the condition of the resources. There should be some useful reforms in the value-added tax, consumption tax, resources tax and corporate income tax.