Comparative Study On The Before-and-after Of The Reform Of Our Country’s Resource Tax System

Through the ages, human survival and development is closely linked to theexploitation and use of natural resources. Natural resources are the most basicmaterial sources of human beings. Along with the increase of population and thedevelopment of economy and science, people have been exploring natural resourcesfaster and faster. As to our country, the extensive economy have brought greateconomy development, but also caused a huge waste of resources and serious damageof the ecological environment. So, trying to improve the efficiency of resourceutilization in order to protect our resources strategic security and realize thesustainable development of society and economy, is becoming the hot issues andchallenging China’s economic development.Resource tax is no doubt able to ease this kind of contradiction at present，governments have to speed up the reform and improvement of tax system resources tocope with today’s global resources. On the173th executive meeting of the statecouncil, September21st,2011, the “Provisional regulation on resource tax of thePeople’s Republic of China” was replaced by a new regulation which is far from tosolve the problems. We can’t deny that the new regulation has its obvious advantages,but it has much shortages of its own.Besides the introduction, this paper is divided into four parts. After introducing theconcept, classification, characteristics, function, reform theory of the resource tax andother countries’ national resource tax systems, this paper presents the content of thereform of the resource tax. Then, based on analyzing,summarizing and comparing ourcounty’s reform of the resource tax,this paper provides some legislation and policysuggestions to the forward reform of the resource tax.