The Research On Tax Policy Of Resources Based On Sustainable Development In China

In the 60s 20th century, with series of natural environment destroy, unilaterally emphasis on material and wealth increase is begin to be attacked and challenged. Western academy is the forerunner in this area. From the "aircraft theory" to《the limits to growth》by Dennis Meadows, although its topic is on pessimism but introduces resource and environment into economic field and focus on this "high cost and low efficiency" traditional development. Later, with the theories on "null increase" and "balanced stable society", a new developing sense---sustainable development is gradually becoming the world sense and published in (W.C.E.D>. in this report, it is officially defined as "it can not only fulfill people's requirement, but also will not destroy futurity's ability to fulfill requirements."In another word, it means the coordinated development on economy, society, resource and environment protection, which is a close system. The necessarity of human culture is not only achieving the goal of economy development, but also protecting atmosphere, water, ocean and forestry which makes the next generations everlasting development and settle down. thus, the regulation of human production, consuming style, resource balance and environment sustainable ability are concerned by the world countries.The key point of natural resource sustainable development is the regulation of relationship between human and nature.So it must be conformed with the standard "fetch it reasonably and use it conditionally". Thus the value is the only standard to measure.The traditional resource value only includes explore cost while the resource value based on sustainable development not only includes exploration cost but also emphasizes on environmental cost and resource regeneration cost so tax revenue policy can achieve this goal which is involved in the form of resource price, largely presents resource cost and can prevent the over-consume of natural resource to enhance protection and reasonable use of resource and increase resource distribution and exploration depth, finally realizes natural resource sustainable development. Besides, compared with government compensation, administration charge and mining right sale, it has more practical advantages because of its regulation and neutral.In china where industrialization and modernization increase rapidly, the result that GDP increases by 8% is outstanding. But after careful analysis, it is easy to find the resource exhaustion and environment devastation. This "high cost, high consuming, low production and low efficiency" extensive economic increase mode not only makes us be faced with the embarrassed situation. Besides, the short of oil and mine,the desertification and the soil and water loss present the lack of resource and seriously thwart our national stable and healthy development. Thus, actively converting idea, enhancing distribution of resource efficiency, encouraging friendly environment and establishing a sustainable development is a necessarity.Overall, this article studied tax revenue policies in the sustainable development background and combines documentary law, environmental economic study with sustainable development economy to thoroughly analyze the theory on resource sustainable development. Besides, it applies regulative analysis and comparative analysis to explain the resource optimal distribution and everlasting use. Meanwhile, its idea is along sustainable development-natural resource use-our national resource tax revenue and based on current research outcomes and research experiences.Finally, it comprehensively employs comparative analysis, combining macro and micro analysis to examine and estimate our national resource situation and tax revenue policy. What is more, it also offers reforms and complete suggestions on resource tax revenue based on our national sustainable development.