Research On Our Country’s Resource Tax System Reform

According to the actual situation of China resources tax, taking differential rent theory, externality theory, sustainable development theory and public finance theory as the theoretical basis, under the main line of sustainable development of the economy, using comparative analysis method, the paper researches and discusses the issues of Chinese resource taxation system reform and put forward the basic ideas of further reform on resource tax.The paper introduces domestic and foreign research situation on resource tax. After organized different points, it forms a systematic summary. On the basis of theoretical analysis, comparing with the economic development in recent years, the resource tax gets many problems, such as low tax rate, unreasonable imposing method and the effect is not obvious on protect the environment. To solve these problems, the government has carried out some reform measures successively. By analyzing the reform’s influence on economy and environment, it comes to the conclusion that though the effect of reform has shown up, in order to get the purpose of protecting the environment and promoting sustainable development, the next reform on coal and other items is still important.Some countries are similar with China and their experience is useful for us. The article introduced resources tax reform in Germany, Netherlands, the United States, Russia, and Australia. Comparing with the resource tax in China, it draws a conclusion that the development in economy is at the expense of the environment and the tax rate is too low. Using other countries’ experience and above analysis, it put forward the following proposals. It is feasible to impose environmental taxes in China to standardized management; the water resources and forest resources should be included in the scope of resources tax, etc.