The Research On Resource Tax Law Reform

Natural rescources are the foundation of human being's existence and development.As the population soaring, resource shortages became an important problem to be resolved to the human society. Governments in every country are faced with the double pressure on economic development and resources protection. How to achieve the dual goals of economic development and resource protection being their common issue. the resource tax legislation, as an economic control measure, has been received extremely popular because of its ability to meet the practical needs of every country. The resource tax law legal institution is the genericterms on various legal norms including levy objects, incidence of taxation, tax standard, calculation methods, procedure,the utilization and management of the tax revenue etc.which are related to the resource tax collection.it's the legalization and institutionalization of resource tax work.the purpose of its establishment is not only to reflect the resource owner's usufruct, but also to promote the comprehensive development and utilization of resources.Firstly,this paper explored the basic theories of the resource tax from the angle of environment & resources conservation legal science and science of tax law based on resource characteristics, We think it should be including the resource value theory & scarcity theory, externality theory & internalization of environment cost theory, the environment right theory as well as the sustainable development theory,so as to enrich a deeper level of the resource tax theoretical content. The next,a detailed analysis of the the resource tax legislation in history and current situation in China will be given. then, the characteristics of the United States, Russia and other countries'resource tax legislation practices are introduced and then summarized. Through the research on the theoretical basis and sino-foreign resource tax legislation practices,we may draw a conclution as following:By setting up the resource tax law,the long-standing conflicts between economic value and ecological value of resources can be solved,and a coordination mechanism between civil law and environmental law may also be established. And then, an emphasis and detailed analyzes was given to the the defects of China resource tax law in its legislation guideline, legislation system,the relationshio between fee and tax, concrete system as well as its supporting mechanism and so on. The existence of these defects have been caused many adverse impacts such as the destruction of environmental resources, the inequality on the regional economic development, samll income scale, the lack of safeguards for the resource rich area residents' environmental rights, government's heavy burden, covered the unfair distribution of resources in export trade, the deterioration of the international trade environment etc., In order to rectify these negative externalities brought by resources exploitation and to increase the resource tax's regulation power to our economic,to give full play of resource tax as as tax revenue lever in the sustainable utilization of resources, and to maintain the Chinese environmental rights in foreign trade,we finally put forward some targeted consummation countermeasures including changing legislation guideline,improving the legislation system, praticing "tax reform", perfecting the concrete system design, building and perfecting the surpporting mechanism etc.which may achieve efficient allocation of resources and promote a benign resources development & resource utilization scale, so our resource sustainable utilization can be finally realized.