Research Of China’s Resource Tax Reform Issues

Resource in addition to financing function outside, still have important regulating function. With the increasingly scarce resources and the ecological environment worsen, resource tax levy purpose also more and more emphasized in the protection of natural resources, maintenance of the ecological environment of the role of resource has become a used to balance scarcity resource utilization and the related environmental problems of a kind of institutional arrangement. In theory, the price of resource products should be reflected in the resource scarcity degree, supply and demand status and environment ecological external cost of three parts. Resource tax reform is the trend of The Times, the measure to solve the resource price fuchsia, improve the efficiency of resource use, and promote the improvement of environment, recycling economy has an important role. To perfect the tax system, and the adjustment of economic structure, change the mode of economic growth, promoting energy conservation and emissions reduction etc also has positive significance.In2011, new resources tax collection method in the country has officially implemented. Petroleum, natural gas from quantity assessment instead from price assessment, the tax rate shall be5%-10%, coal is still taken from quantity assessment, but to tax adjustment, from the current0.30-5.00yuan/ton rose to0.30-8.00yuan/ton. Considering the current economic development status and low carbon time arrival, resources tax system reform, resources tax system set up and adjust, and is not accomplished in one move, should adopt a gradual reform step by step. Resource tax reform is in the implementation of the scientific outlook on development under the background of carry out, the reform should be in full with China’s national conditions and present economic development background, focus on maximum efficiency use of natural resources and fair allocation of natural resources income. Optimization of tax system, grasps the good resource tax reform, give full play to the tax in promoting energy conservation and environmental protection of regulation and control function, is advantageous to our country sustainable use of natural resources. Resources tax system of further reform and improvement is an important topic, in recognizing that our country present stage reform on the basis of the shortcomings of, also need to how to draw lessons from foreign flexible resources tax system to further perfect our country’s resources tax system, how to set up resource tax reform goal and main content, how to determine the appropriate resources tax rate, as well as new resources tax system in the national overall implementation, will give our country economy development bring which influence problems such as further in-depth study.The main content of this article is divided into the following four parts:1. The general analysis of the resource tax, including the definition of the resource tax, resource tax effect analysis and resource tax functions.2. The present resource tax reform made the evaluation, this paper introduces the situation of resource system and its development course, the our country present stage resource tax reform content, and xinjiang region as an example to resource tax reform made the effect analysis, and resource tax reform impact analysis.3. Put forward the countermeasures of perfecting resource tax reform, and points out that perfecting the necessity of the reform of the resource, improve the resource tax reform goal, principle and improve resource tax reform factor analysis.4. Introduces the perfect resource tax reform supporting measures, distribution mechanism reform, strengthen resources and environment cost accounting, tax and fee reform plan as a whole the order relation has other items of taxation reform.