Research On The Subject Of Pilot Reform Of Tax On Mineral Resources In Xinjiang

Natural resources are the bases of the development of world economy, and mineral resources are playing a crucial role on the world economic stage. Intuitively, The abundant natural resources could have facilitated economic development, local industrialization, scientificalization, technological innovation, local education and human capital investment, however, the results are in contrast with the assumption. The economic development, policy guidance and benefit distribution of resources based regions has aroused much attention in the society.The paper focused on the sources of the "resource curse" in China, summarized and dialectically studied the relative improvement system of resource taxes of developed countries.The paper respectively analysed implementing effect of resource tax levied by specific duties and ad valorem tax in China with the background that Ministry of finance and the state administration of taxation jointly issued by "finance of the state administration of taxation on printing and distributing the oil gas resource tax reform in Xinjiang of some issues regulations> notice" in2010. It is an inevitable trend that the ways of resource tax levy will transfer to ad valorem from specific duties which was emphasized by reliable datas. The paper exposed the existing problems in Xinjiang resource tax reform and casted doubts on the implementing effect of resource tax reform. At the end of the paper, the author learned resource tax experiences from advanced countries to solve specific problems in China, the paper listed the effective actions respectively in forward-looking aspecsts and specific countermeasures for different interested parties, such as construct reserved tax system and abolish reducted rate to curb "resource curse" more effectly which leads mineral resource on its due role.