Resource Tax System Research

Resource tax as running a market-based policy instruments, the use of tax meansto constrain and motivate people’s economic behavior, and thus make it meet theenvironmental objectives of the reform, if such a tax policy does not meet the originaldesign concept or the reality of our countrynational needs to take on more tasks,market regulation reform is imperative.Coal as a specific resource is levied resource taxes, its main purpose is to adjustthe different lode mining conditions, differences in the formation of ore gradedifferential income. This article hopes that the economic interests of the relationshipbetween the various economic agents in the country, coal companies and localresidents through the improvement of the taxation policy of the resource tax,coordinating the development of coal resources, so that the parties to achieve abalance of interests, so that the coal resources income reached a relatively harmoniousdistribution state, so that the resources of the local people to share the results of thecoal resource development, reflecting the principles of fair tax burden under thesocialist market economy through economic means rather than simply by executiveorder means of regulating the economy, give full play to economic leverage of the tax,while improving the stability of the financial income. Through taxes on energy, bothto promote the growth of GDP, as well as lower unemployment rate. The same time,the energy tax but also to promote saving energy and "dirty" energy alternatives,resulting in huge environmental benefits. Therefore, the energy tax is widelyconsidered to be a "double dividend" tax policy.Resource tax is not in line with the spirit of promoting "sustainabledevelopment". Mineral resources are the material basis for the normal functioning isalso related to the national economy and an important factor. With the continuousdevelopment of the socio-economic, the increasing consumption of mineral resources,a large number of mineral resources have to be imported. Part of the coal enterprises to obtain short-term interests of the over-exploitation, the destruction of the localecological environment. Over time, this behavior will inevitably affect the stability ofChina’s coal supply, thereby affecting our country’s energy security.The basic idea of this paper are: the basic problem of the coal resource tax-coal resource tax reform theory guidance-Empirical Analysis of the status quo-theremaining problems of the coal resource tax.Comparative analysis of the tax system on domestic and foreign resources, thecurrent resource taxes system specific legislative level is low, and set goals to beimproved, mineral resources paid to obtain the institutional reforms to promote theslow distribution mechanism is unreasonable, irrational tax system design, tax pricelinkage lead to inflation, the existing mineral resource tax system is not sufficientconsideration to environmental protection and ecological restoration standardsunscientific per unit tax, resource taxes and repeat collection of serious and complexcollection and management, resulting in the coal industry, resource taxes and fees donot meet the the concept of scientific development. To solve the above problems andshortcomings, this paper established the evaluation criteria, and specific programrecommendations of the coal resource tax system reform.In order to make the development and utilization of resource tax reform, it ismore adapt to the sustainable development goals. By analyzing the drawbacks andproblems of the current resource tax system, to seek a reasonable approach to reform,will help to promote the rational use and development of mining of mineral resources,reduce waste of resources and damage to the environment, and inspire exploration andexploitation of new mines investment, protection of national resources, security, andpromote sustainable economic development.