Research To Improve The Resouses Tax System At The Present Stage In China

Contradiction between China’s economic development and resources and the environment is becoming increasingly acute, On the one hand, the economic growth model is still not achieved the shift from extensive to intensive mode of economic growth remains still high consumption, high-growth mode, while the resource tax as government regulation of one of the means of the relationship between the needs of people with the natural environment, more and more government attention. Our current system of resource taxes due to defects in the concept of legislation, tax system, tax allocation, leading to its functioning is not significant. So far, the development of China’s resource tax accounts for a very low proportion of all taxes, should play a regulating role in the conservation of resources, promote the rational development not fully. China as a pilot to carry out the resource tax system reform of Xinjiang region in2010, From the method of levy and adjust the taxable base of the reform, began to implement the revised resource tax regulations on November1,2011, show our government resource tax is the purpose of the planned reform.This article is divided into four chapters:the first chapter is the introduction, research background on China’s resource tax reform, significance, research status, and the innovation of this paper are described; Chapter II of the existing resource tax system aborted that the main problems of the current resource tax system, that the spirit of the legislation is not enough scientific and narrow the scope of taxation, the tax basis of unreasonable low tax amount of taxable resource units, weak resource tax regulation. The third chapter introduces the resource tax system and reform the international experience, summed up several resources tax levy model, analyze their strengths and weaknesses in order to learn from China resource tax reform. Chapter IV in the theoretical analysis on the basis of the resource tax, foreign practical experience in the resource tax for the current situation and problems of China’s resources and the environment, put forward a few suggestions of perfect resource tax system in China, namely a clear resource tax system objectives and principles, the distinction between the relationship of the mineral field of taxes, improve resource tax revenue elements to develop a reasonable distribution of tax policy. Improve the level of resource tax legislation. In this paper, these proposals dues to play a positive role in China’s reform and resource tax system.