The Reform Of Resources Taxation And The Research Of The North Of The Shannxi Economy

Along with the rapid economic development of our country, the resources play aparticularly important role in the national economy. However, as for our country takesthe "high consumption, high emission, low efficiency" as a development mode in thetraditional process of economic development, the contradiction between the infinitedemand on resources and their non-renewable is decreasingly acute. As an importantmethod of economic adjustment, the resource tax, which is in relation to environmentresources, has a positive effect on alleviating imbalance between resource supply anddemand. But the irrationality of current tax system in China not only makes the properfunctions of resource tax not to be played, but also fails to play the role of developingthe local economy. Therefore, in order to promote the reasonable development andutilization of resources, and to achieve the long-term sustainable development of ourcountry’s economy, we must reform the current resource tax system and make it perfect.By this way, the resource tax will meet the demands of times and serve the foundation oflow-carbon society. This paper is composed of five parts. The first part is introduction,which analyses the writing background and the significance, reviews the status quo oftheoretical study on resource tax at home and abroad, points out the contents, researchmethods and innovations. The second part introduces the current resource tax of somedeveloped countries such as America, Australia, Russia and so on. The third partanalyses the current resource tax of our country and the economic development ofunderdeveloped rich resource regions. On the basis of explaining the structural theorieson the relationship of tax and economic development and the developing status of ourcountry’s resource tax system, it analyses the relationship of our country’s current resource tax system and underdeveloped rich resource regions. The fourth part specifilyanalyses the current status of development in the north of the Shannxi, and the analysisincludes the restraining factors of the economic development in in the north of theShannxi and the important influences of resource tax reform to the economicdevelopment. The fifth part puts forward the suggestions and countermeasures of theresource tax reform in China, such determining the tax basis, broadening the ambit oftaxes, reforming tax basis, adjusting the interest distribution relationship of the centraland the local and giving some legislative powers to the local. We hope in the nearfuture a new framework of resource tax system will be founded to promote regionaleconomic development.