Research On Resource Tax System To Promote The Development Of Low - Carbon Economy

Now our country emitted the most amounts of carbon dioxide and under great pressure to reduce emissions from the country. This is because the economic development of our country is based on high energy consumption and low efficiency model. In the process of economic development, we failed to consider the sustainable development of environment. Resource tax is the most close to the carbon tax in our current tax system, and its main function is adjusting differential income for many years, how to reform our country’s resource tax system to promote the long-term development of low-carbon economy, is a very important topic to explore.Resource tax should show its “green" side, so that it can protect the ecological environment and earned the revenues. Resource can be internalized cost of mining resources, and improve resource utilization. Besides, it meets the need of build a resource-conserving and environment-friendly society in our country. However, there are still many problems about the resource tax system in our country, as it can not promoting the development of low-carbon economy.The main purpose of writing this article is to make proposals to the current resource tax reform to promote the development of low-carbon economy. It introduces theory about the function of the resource tax to promote the development of low-carbon economy. And analysis the system of resource tax, then find out the existing shortcomings. According to the foreign tax system for reference, we can make proposals to the reform of resource tax.