To Promote The Reform Of The Resource Tax Law System In The Development Of Circular Economy

With the rapid development of economic globalization spread and the progress of socialeconomy, the contradiction of human and ecological environment has gradually deepened, the newmodel of economic development is also increasingly being recognized and accepted. Circulareconomy is a kind of high efficient, rational use of resources and the sustainable development ofeconomic model, mainly to clean production as a means to improve the efficiency of resource use.China’s current legal system of resource tax can not fully meet the requirements of the developmentof circular economy. Resource tax is one of the means to promote the development of circulareconomy, it is a relatively small tax of our country tax system, its main role is to regulate andcontrol the market economy, the rational development of hand to promote resource through theprinciple of compensation for the use of state-owned resources to implement and use, on the otherhand to each market subject to provide fair competition by regulating the differential incomeopportunities. The resource tax is an important means for the rational use of resources andenvironmental protection to promote our country. However, the current legal system of resource taxin China also has many imperfect places, many problems need to be solved, which seriously affectsthe regulation function of China’s resource tax play, so how to China’s current legal system ofresource tax adjustment is particularly important. In view of these, based on China’s nationalconditions and learn from the successful experience of foreign countries, put forward suitable forChina to promote the development of circular economy legal system of resource tax advice.This paper is divided into five parts of the legal system of resource tax is analyzed and putsforward improving suggestion. The first part is introduction, the second part is the relationshipbetween the legal system of circular economy and resource tax, expounds the meaning andtheoretical foundation of the legal system of the meaning and theoretical foundation of circulareconomy and resource tax, this part mainly presents the concept of the legal system of resource tax,and makes a concrete analysis of its connotation. The third part analyzes the development ofcircular economy in China to restrict the resource tax law system, the primary stage of China’scircular economy practice is still experimental and demonstration, practice range is small, shallowdepth, quality is relatively low, levy and tax methods also exist many unreasonable; the fourth partis the analysis of foreign resources tax law system and the reference to our country, this partintroduces the legal system of resource tax in foreign countries; the fifth part in view of our country in the legal system of resource tax problems, put forward specific legal system of resource tax topromote the development of circular economy reform proposals to improve the legal system ofresource tax, the need to adhere to the fair, efficiency, the principle of sustainable development, andputs forward the legal system of resource tax principles should be followed in the construction andshould adopt the means and methods of how to solve the existing legal system of resource tax inChina problems.