Research On Chinese Resources Tax Under Priority To Conservation Idea

Although resources are essential for developing, every country all over the worldis facing the bottleneck of resource shortage. The UNEP had urged all countries toslow down the waste of resources and promote saving vigorously, in order to seek forthe green way of development. Tax is so important a leverage to regulate the economythat many countries have already collected environmental taxes, green taxes andrecycling taxes which all can help utilize resources reasonably and keep sustainable.The government encouraged the companies to research and develop new scientificdevices to save resources by preference tax, and has achieved good effects so far.China is in the crucial period of economic development, but our resources taxsystem has contributed little in saving and protecting resources. It has led to the badlywaste of resources and the utilization rate is very low. The external dependences ofsome resources are so high that China has suffered great losses when the prices ininternational market soared up. Analyzed from the system of our resources tax, therange of resource tax is narrow, which means the range of protecting the resources isalso narrow. To be worse, the lower tax rates are difficult to allocate the resources norto promote economically use of resources. Due to the distempered mechanism offinancial expenditure and the vacancy of the mechanism of resources and ecologycompensatory, the contradictory phenomenon of lacking resources while cheap pricesappeared. So, it’s crucial to set up the concept to use the resources economically andintensively, to adhere the concept of sustainable development. Although China hasamended slightly several times on resources tax, it is still far from the goals ofbuilding up the resource saving social. This article was guided by the conservation priority strategy put forward in thetwelfth five-year planning in the purpose of solving our serious resources situation.By the opportunity of western reform, it discussed the insufficiency of Chineseresources tax system and provided the coordinated improvement suggestions. At first,it introduced some theories on the resource tax, involving the concept, classificationand function of the resource; secondly, it briefly interpreted the development ofresource tax system in China, and analyzed emphatically the backgrounding andpositive effects of the reform in western resources tax, in order to explore theproblems the reform had never refereed or unsolved; Thirdly, it analyzed the problemsof resources tax, legislation purposes and the vacancy of the mechanism of resourcesand ecology compensatory; Finally, it put forward the matching measures to perfectour resources tax combining the useful international experience and our currentnational conditions, to make the resource tax play the real role in adjustingeconomical utilization of resources and enhance the efficacy of protecting resources.China’s resource tax focused on adjusting the differential incomes in thebeginning, then focused on financial income during the western reform. Myinnovative view was to carry out the reform under the priority to conservation idea, tohelp resources tax function reasonably, savingly and intensively and set up theconcept of sustainable development. For the sake of perfecting the mechanism offinancial expenditure, we should stick to the principle of "a fixed sum is for a fixedpurpose", using money on recovering the related environment, to build up themechanism of resources and ecology compensatory as soon as possible. At the lastpart, it suggested to collect the land tax and water tax, to alter the tuition fees, in thehope of controlling the choices of resources users by resources tax.In view of my lack of practical experience, the positive analysis in this paper wasnot abundant, and some proposals were out of practice or too idealistic. I hope when Ilearned from society I could continue to study this subject. I am also looking forwardto seeing how the government solve the problems we are facing today. Because of thelimits of the data sources, I collected less foreign material directly, and some foreignmaterial was just from the Chinese books.