Reform Of Resource Taxation Method

Since1949, the resource tax in our country has gone through three stages, namely gratuitous exploitation phase, the first generation and the second generation resource tax system stage. In2010, the regulations on several issues of the crude oil and natural gas resource tax reform of Xinjiang, formulated by the Treasury Department and the State Administration of Taxation, started the fourth stage of China’s resource tax, ie the new pilot phase of ad valorem. Resource tax of specific duties started since the second-generation resource tax system in1993. After two decades later, it was no longer suited to the current economic development, so it was by nature that the resource tax changed from specific duty taxation to valuation taxation.The dissertation is divided into three parts, namely the introduction, the text and the conclusion part, in which the text contains four small parts. Firstly, it briefly introduces the evolution of China’s resource tax system as well as the resource tax revenue, of which it focuses on the disadvantages of the resource tax from the amount. Secondly, it deals with the theoretical and practical reasons for ad valorem resource tax, and specifically analyzed the impact to different aspects of the resource tax reform of ad valorem in Xinjiang, including the impact on the resource enterprises in Xinjiang, local financial revenue and expenditure, China’s resource tax income and resource exports, and regional economic development as well as the impact on the consumers. Then, the third part mainly makes a brief introduction of the resource tax situation of foreign countries and the implications for China. As a summary, on the basis of previous analysis, the fourth part offers some recommendations on how to improve and promote China’s resource tax of ad valorem, which includes the reasonable taxable amounts, moderately expanding the scope of ad valorem, adjusting the allocation system of the resource tax revenue, and rationalizing the resource tax and fee system.