Study Of Resource Tax System In The Goal Of Saving Society

Large population, relatively shortage of resources and frailness of environment bearing capacity are our country's fundamental realities. Since entered the new century, along with the construction of well-off society, expansion of economical scale, the industrialization, the urbanization, the contradiction between resources supply and demand and the environment pressure become more and more serious. In view of our country's fundamental realities, in March, 2004, at the country-wide population resources environment meeting, Chairman Hu Jintao pointed out that, we must persist instructs the population resources environment work with the scientific view and must set up the conception of saving resources. Premier Wen Jiabao emphasizes, we must persist the importance both on development and economy and put economy to the first to construct resource economic society. Although since the founding of the nation, our country has carried on the economic reform unceasingly, but generally speaking, our country economic growth way has not been transformed. Low resources use efficiency, obvious bottleneck restriction, the questions such as serious environmental pollution and so on have not yet been effectively addressed. The resource tax is one of effective economical methods for government to regulate resources, and it should fully display the function. However presently resource tax which was implemented since our country's second turn tax system reform in 1994. Although the resource tax passed has positive function for several years in the protection of resources, but ,with several years development, our country's national situation, situation of resources exploration & use, are unceasingly changes, and the international microenvironment also has the brand-new change after participation in WTO. Meantime, present resource tax's functions on protection resources and the promotion resources use rate are fading. Therefore before carried on next step reform on resource tax, we need reconsider the aim of resource tax based on the new international environment, the new resources values and the new management goal. Considered the new aim of resource tax, at present our country's resource tax has some questions to save. The questions are narrow scope in tax item, low tax rate level low, unsuitable taxation way and taxation link, and the tax revenue preferential policy is unscientific. The existences of these questions are disadvantage to the efficiency of resource use. In next step reform, we should do some adjustment according to these questions and redesign resource tax system.