Impact Of Resource Tax Reform On Local Economy In Yulin Of Shaanxi

From ancient times to the present, the survival and development of human are closelylinked with natural resources. Although the ecological resources are abundant in our country,but the amount per capita is little,and the exploitation of resources is not optimistic. With thedevelopment of science and technology,and also the increasing of population,the speed ofnatural resource’s exploitation increases rapidly. At present, China is at a stage of rapiddevelopment of industrialization and urbanization, the contradiction between the shortage ofresources and the actual demand is becoming prominent.For a long time, the extensive modelof economic development has brought economic take-off, but at the same time it also causedenormous waste of resources and serious environmental damage.Therefore,in the exploitationof natural resources, we shall make reasonable tax on resource companies, to guide theenterprises to develop natural resources rationally in the pursuit of economic interests,sopollution of natural resources are avoided and business behavior are restrained, thus creating asustainable use of resources, and promoting the sustainable development of economy andsociety. At present, the resources tax, mineral resources compensation fees, price ofexploration right and use fees,and many kinds of taxes has been collected, however, they stillcan not effectively guide the rational exploitation of natural resources. Especially, the resourcetax,established since1984, has never suffered a radical reform. At present, the resource taxdid not give full play to the regulating function of differential profit, and also did not make theprice of resource products reflect the value of resources really and comprehensively. At thesame time,it also take a weak role in the natural resources and ecological environmentprotection.On the basis of resource economics, sustainable development theory and the theoryof resource tax,using the method of linking theory with practice, discusses thedevelopment theory basis and concept of the resource tax reform of resource tax, analysis ofthe resource tax reform to promote sustainable development, and taking Shanxi Yulin as anexample, analysis of the impact of resource tax reform on local fiscal revenue,mining enterprises, resource consumption enterprises and consumers objectivly, and based on the existing in our current resource tax collection and management problems in the processof, to provide the basis for the resource tax reform measures, propose the reform of resourcetax policy recommendations and expected effects.Research shows that: Resource tax reform brings the improvement of fiscal revenue tothe government; By changing the resource tax, not only promoting the development ofenterprises at the same time, but also prompted the transformation of the enterpriseproduction mode and the technology progress and economic structure; The resource tax advalorem way to increase the living cost, reduced resource products purchasing power, butthere is little effect.