| The resource tax is a tax in order to adjust the differential gains in the resourceextraction process due to differences of mineral conditions. In China resource tax leviedhas experienced a process from scratch.1984, China’s resource extraction model is freeof charge mining; after1984China began to levy resource tax on natural resources, withthe conduct of the tax system reform in China in1994, the resource tax system of the firstreform; resource tax dollars in1994tax in the amount of taxable. Resource prices, the1994tax system no longer adapted to economic development;2010, China began asecond tax reform, by the amount levied from "changed to" ad valorem ".Resource Tax Policy and our country in foreign countries or regions, their royaltysystem to have a good reference for the resource tax reform. Developed countries"treatment after pollution" the old road so that they recognize the importance ofenvironmental protection, so they pay more attention to the protection of natural resourcesand ecological environment in the resource extraction process. Resources in developedcountries a wide range of tax levy, in addition to coal, oil, natural gas also contains metallicmineral resources tax, water tax, forest resource tax, marine resources, tax, animal andplant resources tax. Foreign developed countries to realize the rational allocation ofresources and ecological environmental protection and resource tax levied on the wayand tax, China’s future resource tax reform in Xinjiang and even have a good reference.Xinjiang resource-rich but economically backward; since the reform and opening up,economic construction has made obvious achievements, but the slow growth of per capitaincome of residents; overly dependent on resource extraction industries, irrationalindustrial structure. Resource extraction industry has been too excessive exploitation ofresources brought about by a series of industrial structure, environmental problemsthreatening the long-term economic development of Xinjiang. In order to better enhancethe rational development of resources, improve the level of economic development inXinjiang, in Xinjiang pilot resource tax reform is imperative. With the resource tax reform carried out on Xinjiang’s social and economic impact ofunfolding. First, the resource tax reform has brought a substantial increase of fiscalrevenue in the Xinjiang region, and substantially increased the the Xinjiang financial abilityto spend to improve the local governments in Xinjiang have great economic macro-controlability; local government by strengthen infrastructure construction, improve the incomelevel, and increase environmental protection efforts, such as spending, can greatlyenhance the ability of the Xinjiang region consumption, and promote the protection ofecological environment in Xinjiang, promoting Xinjiang’s industrial structure adjustment. Inaddition, the pilot implementation of the reform of resource tax to improve resourcedevelopment cost of doing business, and will cause varying degrees of impact on thedevelopment of mineral resources in Xinjiang enterprises, small and medium-sizedenterprises are facing the crisis of transition; costs under the premise of reduced profits,fixed resources in Xinjiang the level of investment there will be some decline; residents ofgoods, consumption of resources due to increases in the prices decline.According to the harmonious development of the CPC Central Committee concept, inits economic development should not only focus on measured growth, but also payattention to the qualitative upgrading; by leaps and bounds in order to promote theXinjiang region to achieve economic and social comprehensive, coordinated andsustainable development, the CPC Central Committee reform in Xinjiang. To furtherpromote the rational allocation of resources and ecological environmental protection,should further deepen the reform of resource taxes, for perfecting the system of resourcetaxes and fees, to expand the scope of the resource tax reform, imposed for ecologicalcompensation fees as well as to improve the allocation of resources taxes are necessary.The.Resource tax reform opportunity that Xinjiang should seize the opportunity forcapital income tax the resources to improve the level of per capita income of Xinjiang, toget rid of the over-reliance on the exploitation of resources to promote industrial structureoptimization, to increase the protection of ecological environment, promote long-termhealth of Xinjiang’s economic development. |
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