Regional Economic Effects Of China 's Resource Tax: Evidence And Suggestion

With China formally entered the "new normal" economy, a slower growth allows us to have the opportunity to re-examine the economic operation which has exposed the problem. As it is said that deadly diseases require desperate remedies. As one of the national fiscal revenue and a major source of macroeconomic regulation and control tool, the reform of the tax system concern. From the history of the development of tax we can see both the regulation effect of import and export from trade tariffs and regulation effect of social consumption structure from consumption tax, so the establishment of regulatory resources industry for protection of ecological environment resources tax should also be able to play the role of adjustment of enterprises and regional industrial structure, which can solve the contradiction between environment protection and economic development of effective means. Therefore, it is helpful to study the reform direction of the current resources tax revenue, and also can guide the practice of sustainable development.Resources have attributes similar to the land, which also determines the it had the resources rent and natural resources is scarcity and externality, resource extraction yield large amount of income distribution of greater influence. Therefore, our reform of the current resource tax reform must clearly grasp the impact of resource tax reform on regional economic development and mechanism of action, in order to achieve the reform to promote the economic and livelihood of the people’s health and rapid development.The current resource tax system in our country mainly by the general resources tax and a series of related taxes and fees, tax coverage, valuation, income distribution exist certain irrationality and also the ability to regulate the tax system affect. Therefore resource tax on regional industrial structure optimization development promotion still has much room for improvement. From the view of the effect of resource tax is made from fiscal revenue effect, industrial structure effect, green environmental protection effect and income distribution effect. In this paper, we use panel data of 30 provinces and municipalities directly under the central government, and make an empirical analysis on the four main effects of resource tax. In the course of writing this article, the main use of the combination of theoretical and empirical analysis, in combing the relevant resources tax effect research results based on file with econometric regression analysis and research method. At last we put forward some suggestions to improve the green tax reform, in order to provide theoretical support for China’s resource tax reform.