Mineral Resources Tax And Fee System Evolution In China And The Reform Of Resource Taxes

In the30years since the reform and opening-up, our country economy develops inhigh speed, but economic growth has still not get rid of the model of "high consumption,high growth and low efficiency", resource waste is serious and utilization rate is not high,sothe ecological environment is destroyed. A large amount of resource consumption is thebasis of the rapid economic development, my country is rich in resources, but per capita islow, which cannot satisfy the requirement of rapid economic development, the increasinglyprominent contradiction between resource constraints and realistic demand, which hasaffected economic and social development. As an important means of adjusting therelationship between economic development and resource supply, tax plays a significantrole. Our current resources tax have not been giving full play to its function, so its effect tothe adjustment of resources is limited. In order to save resources, protect the ecologicalenvironment, maintaining intergenerational equity and realize the sustainable developmentof the economy, the system of resource taxes and fees in our country is badly need toreform and perfect.The paper firstly reviews the resource tax theory, respectively introduces the land renttheory, the supply and demand theory, the externality theory and the theory of mineralresources be depleted, introduce the type of mineral resource tax and resource tax and feesystem reform in our country history. After, according to the running performance of theresources tax, it puts forward the problem of mineral resources tax system in our country:one is that the tax position is not clear and tax basis is unreasonable; The second is that theresource tax levy scope is narrow and the rate is low; The third is a repeated phenomenon inthe resource taxes and other taxes and fees; The fourth is that the distribution and the use ofthe income taxes on resources is unreasonable, which destroys the ecological environment.And aimed at these problems, it puts forward the resource tax fundamental reform directionfrom quantity to Ad valorem; Then, it analyses the xinjiang Ad valorem duty reform anddraws lessons from the advanced experience of the United States, Russia, Australia, the paper puts forward that the region should put forward the suitable local reforms accordingto their own resources endowment condition, Finally, the author thinks that the resourcestax reforme measures are following five aspects: first, expanding the scope of the tax levy;Second, the reforming resource tax duty way; Third, improving the resource tax burdenlevel; The fourth is standardizing tax income distribution and applicable; The fifth isreasonable defining environmental rights of mining development and actively protectingthe ecological environment.