On The Development Of Resource Tax And Reform Direction

China is plenty of mineral resources; the known reserves are third largest in the world, which are narrowly fewer than the U.S. and Russia. The utilize of the mineral resources plays an important role in the economy development of China. As is now well known, resources are scarce, and then we can' t use the resources without limitation. So it is crucial to develop mineral resources reasonably and continuable.Taxation on resources is a good idea to solve the above question. Resource taxation is a common tax category, but which isn' t established for a long time in china. Until 1984, the government has issued the first tax law on mineral resources-《 The regulations of resource taxation (draft)》 .During a quietly long time, Chinese government and scholars pay fewer attentions to the research in the resource taxation. This article introduces the system development of resource taxation in China, the contents of the current resource taxation; international research in the resource taxation, the types including Out-related taxes, Profit taxes and Property taxes, in details: Fixed fee, Specific or ad valorem duty, Higher rate of income tax, Progressive profit tax, Resource rent tax, Brown tax, Product-sharing, Resource rent tax with equity, and Carried interest.This paper analyses the devise question in the Chinese resource taxation system: 1. the scope of tax is narrow; 2. the base of tax is not reasonably; 3. the unit levy is low in general; 4. the product price including resource taxation blocks the development resource company; 5. to abolish the current resource compensatory fee; 6. to exert the grading adjust.In addition, this paper puts forward the advice in reform of resource taxation: 1.to widen the scope of tax; 2. to reform the management mechanism of the state-owned company; 3. to increase the transfer payment to the resource province; 4. to enhance the tax adaptability and so on.