Study On Resource Tax Law Issues Under Vision Of Ecological Value

As we all know, the point of action of the various taxes is different in taxation system, raise field and section are different, and the effect in the economic performance is different, either. Resource tax is the only one of our taxation system in a cascade of resources and environmental, it is an important policy of a government to make timely macro-regulation on the resources and environment.But at present come to see, resource tax is a tax which takes all kinds of natural resource as taxable object, the purpose of imposing resource tax is mainly to adjust the differential income of mineral resources enterprise which is generated by the discrepancy of mineral resources condition and geographical position, the function of protection of environmental resources is not took seriously.The thesis takes the ecological value as a background, analyzes the main problems in the present resource tax and introduces the practice of resource tax in some other country, proposes some basic tentative plans about the reform of resource tax in our country.Except the introduction and conclusion, the paper is divided into four parts:The first part is the theoretical analysis of ecological value and resource tax. The content divides into three parts:the first part mainly elaborates the conception of ecological value; the second part is explanation the relationship between ecological value and the influence of resource tax on ecological value; finally, extending related theory of resource tax legislation.The second part is the evaluation on the resource tax in china. This part introduces the developing process of resource tax in china. Along with more than twenty years reforming and perfecting, resource tax has got some achievements, but still has many problems and shortcoming. The third part is the practice of resource tax in some foreign countries from different angles. The resource tax is a single tax category in china, but in many other countries, it does not exist as a separate tax category. Therefore, this article introduces the practice of resource tax in other country and tries to find inspirations from it.The fourth part is the foothold of the thesis. This section is the tentative plan of reforming resource tax under the guidance of ecological value theory. Here proposes some specific measures to perfect the reforming of the resource tax law system in our country, they are perfect the legislative theory of resource tax, to expend the levies scope of resource tax, to establish reasonable tax rate, to improve the methods of calculating the tax, and reform the relative matched systems.