The Resource Tax Reform Based On Sustainable Development

The resources are important basis of mankind’s survival and development, resource issues are closely related to the country’s economy and social development. Since reforming and opening, our industrialization and urbanization rapidly advancing, our country gained the economic success that attract worldwide attention, but since the long-term extensive mode of economic development, resulting in excessive consumption of resources, the ecological environment has been severely damaged. The contradiction between scarcity of supply in resources and a growing number of energy needs has been more and more sharp, this is not only restrict to China’s future economic development in a certain extent, but also make the problem about excessive consumption and depletion of mineral resources severer. Therefore, how to find a sustainable way for our future development, how to reduce the pressure of resource-constrained in high-speed development, become an important issue in China’s economic development. A relatively new development concept-sustainable development, become a useful measure to solve our problem. Sustainable development is put forward through continuous exploration in human development, emphasizing the development while focusing on the ecological environment and resources protection and improvement, Since been forword in a report by the United Nations Commission on Environment and Development in1987, this concept get the attention and recognition among developed and developing countries gradually, it has become a common strategy around the world.As an important tool for the government to regulate the economy, taxation can play an important role in the regulation of mineral resources industry, especially in resource tax. As an taxation which has direct relationship to the resource and environmental, it is very important in easing the contradiction between resource supply and demand for energy, protecting the environment, building environment-friendly society. But function of China’s current resource tax system is to adjusting the differential income resources, which is extremely incompatible with the current development needs. Lagging resource tax system is not only difficult to make the resource tax fulfill its function, but also hampered China’s sustainable economic and social development, it has been difficult to adapt to the needs of the times, so in need of reform.From the perspective of sustainable development, this article discussed the meaning of sustainable development, then re-positioned China’s resource tax, make analysis of China’s current resource tax system problems and the reasons for these problems, also talked about and oil and gas resources tax reform in Xinjiang, meanwhile learned experience from foreign country, based on the concept of sustainable development, make recommendations for China’s resource tax reform.This paper is divided into five chapters:The first part is an introduction. This section introduces the research background and significance, started from the concept of sustainable development, summarized objective of the study on the resource tax, summed up the research by domestic and foreign scholars, this layed the foundation for writing.The second part is the theoretical analysis of the resource tax. First defined our resources taxes, analyzed the relationship between resource taxes and fees, and introduced China’s current resource tax system, and then discuss the connotation of the concept of sustainable development, and from the perspective of sustainable development, re-positioned resource tax.The third part is the empirical analysis of resource tax. This section first introduces China’s resource tax system status and existing problems, then analyzed the reason of existing problems, using resources tax reform in Xinjiang as an example, make analysis of China’s current resources tax reform, by introducing the background and the main measures, comparing the changes in Xinjiang’s reform, then evaluated the effectiveness of the reform.The fourth part is the international experience of resource tax reform. First make introduce about the resource tax system of the United States, Russia and other typical countries, analyze and compare the implementation of foreign resources tax, and then discuss the experience of foreign reference to the reform of resource tax, summarized the enlightenment for our country.The last part is proposals based on the sustainable development for China’s resource tax reform. This part is the focus on the issues raised in the third part, by combining the successful practices abroad mentioned in previous section, in considering the specific situation of our country and sustainable development concept, put forward some feasible suggestions on our resource tax reform.