Research On Resources Tax Reform And Its Impact

Since the reform and opening up, China’s economy has achieved rapid development, the standard of living of the people is also increasing rapidly. But our economic development is dependent on excessive consumption of natural resources, it is not only resulted in the shortage of natural resources, it also caused severe environmental pollution problems. Now it is an urgent task that find a way to alleviate the shortage of resources. Resource tax as one of the sources of state revenue, can play the role of macro-control. The establishment of a sound and reasonable resource tax system has contributed not only to increase state revenue, More importantly, it is conducive to a comprehensive and effective protection of natural resources, alleviate the phenomenon of the waste of resources and environmental pollution. Therefore, as an entry point to the resource tax reform and improve, the research on the impact of the resource tax reform is of great significance.Firstly, the thesis researched and analyzed resource tax system in some foreign countries, then identified weaknesses in the course of development of China’s resource tax system as well as the current status, learned from the countries whose resource tax system is relatively sound, further ideas for the reform of resource tax has been found out. The thesis is divided into the following six parts:The first, expand the scope of resource tax, strengthen the protection of natural resources; The second,improve and reform of resource tax levied from the amount taxable to the price taxable, made the resource tax is a better reflect to the resource prices; Thirdly, construct in a reasonable resource tax rate, it can not be generally set the resource tax single proportional tax rate because of the differences due to the merits of level of resources, reserves situation; Fourthly, improve the resource tax preferential tax policies; The fifth, construct a reasonable resource tax revenue allocation mechanism; The sixth, establish and improve the tax collection mechanism, to ensure reasonable taxation, tax credit.Finally, This paper analyzes the impact of resource tax system reform with the six points mentioned above, the conclusion is mainly for the following four points:The first,the impact to the western region economic, the Xinjiang region was selected as an example, contributed to a substantial increase in resources tax revenue, the financial strength of the local government has been improved so that sufficient funds can be used, the standard of living of the local people is improved as well. The second, the impact on the central fiscal revenue, resource tax as a local tax, is not conducive to the increase of the central fiscal revenue. Thirdly, the impact on the resource-based enterprises, mainly to increase the corporate tax burden, reduce the level of corporate profits. Fourthly, the Impact on consumers, resulted in the increasing of resource product prices, people’s consumption to some extent wound have been inhibited with the increasing of resource prices.