Resource Taxation Development On The Basis Of The Sustainable Development

In a large environment of promoting energy conservation, a fundamental change in the way of economic development in our country, as far as possible achieving sustainable exploitation of natural resources and effective to make good use of these natural resources are the need to study these issues. When we fulfill commitment to the development of low-carbon economy and protecting ecological the environment, we need to reasonably configure and optimize the natural resources in our country. However, compared to abroad flexible resource tax system, our existing resource tax of collection system has been impossible to meet the evolving needs of the economy in China, it appears the departure phenomenon with growing up system of the market economy as well as the sustainable development goals. To this end, China’s full implementation of the new resources tax system is not only conducive to the sustainable use of natural resources, protection of the ecological environment, the protection of intergenerational equity. and also help speed up the pace of change from the extensive economy to intensive economy.On the basis of the resource theory, such as resource taxation and sustainable development, a detailed analysis of the current situation of our country in the implementation of the resource tax is done, then by the International Comparison of resource tax system that the state structures and tax, resource ownership, royalty system are the key factors of forming a national resource tax, and these are inextricably linked with the national conditions; we must adhere to the scientific concept of development based on China’s national conditions. Resource tax reform must be based on our country’s fact and the truth of our natural resources, and take the road of sustainable development, which embodies our resources tax system characteristics. At present, the main problems in the process of implementation of the resource tax resources are logical contradiction of the assessable theory, narrow the scope of taxation under the new situation, as well as tax unreasonable under the current tax system. These problems resolved require to reform of the tax system of our resources, whose detailed ways are strengthening the construction of the legal system of the resource tax, resolving the contradictions between local taxation and national resource owners by specific measures, increasing financial support and strengthening government regulation and the establishment of the subsidy system resource depletion. Only such resource tax reform can apply China’s national conditions and the ecological environment, but also it can better promote the benign development of our resources and economy.