The Research Of The Tax Expenditure Guide Integrated Use Of Natural Resources Policy

Since the reform and opening up, China’s social and economic rapid growth,each career gained huge success, but, excessive consumption of energy wasteand environmental pollution, the attendant problems, especially in the process ofdevelopment, waste a lot of unused resource and use and waste of resources, tothe harmonious development of the country brought to restrict. Therefore, todevelop comprehensive utilization of resources in China is an importanttechnical and economic policy, but also a major long-term development strategy.As a responsible and great country in growth, improving comprehensiveresource utilization efficiency is particularly neededFully utilization has positive externality for both social development andeconomic growth; to maximize the efficiency of positive externality，government will take correspondence action for guidance. In order to improvethe efficiency of resource use, every country made a combination of market economics and government policies instead the original administrativeinterference, it is a means of public finances with tax expenditure. The policy oftax expenditure has a effect in guiding the industry of comprehensive utilizationresources. With the leverage of tax collection, enterprises begin to put moreemphasis on resource-conserving in their practice of production and consuming.However, an imperfect tax expenditure incentive easily lead to the absence ofregulation, for there is no control to dedicated taxes, have many negative effects,need to be adjusted and optimized constantly. There still exists unreasonablefactor affecting current implementation of comprehensive resource taxexpenditure, which needs to be concerned by government.An introduction and three main chapters are included in the text. Theintroduction，which described the background, purpose and significance of thisthesis, reviewed the current situation of tax expenditure at home and abroadcomprehensively, is a guiding to comprehensive utilization of the situationresources, the research ideas and methods are provided in the mean time. On thebase of the study of the policy issues we are faced with currently, the authortakes empirical analysis on the policy implementation in Xuancheng in Anhuiprovince as well as studies its social and economic effect in detail, which showsthe guidance and adjustment for tax expenditure to comprehensive utilization ofresources.Through the study on comprehensive utilization of resources in foreigncountries, the author suggests that we should reform and promote the policy of comprehensive utilization of resources so as to realize the goal of systemoptimization and standardized management of tax expenditure.Therefore, policy research on tax expenditure guiding resource comprehensive utilization,is significantly instructive for our country’s energy conservation and emission reduction. Through policy exploration and practice, we can put forward a constructive solution for resource comprehensive utilization, and providereference to current taxation reform.