The Research On The Reform Of Resouroe Taxes

Since reforming and opening up, China’s usement of abundant natural resources help to make economic status change greatly in the world. Playing an important role in the international arena, China’s contribution to the world economy is more and more large, not only become one of the world’s economic engine, but also become a typical representative of the emerging economies, and aroused wide attention around the world. But, on the other hand, steps must be taken to prevent natural resources from being destructed deeply.It is well known that natural resources are the material basis for economic and social development, which is a kind of precious wealth for one country. However, our country is the one whose per capita resources are scared.Since the reform and opening up30years ago, in the process of the high speed of development and economy,many environment problems have emerged, such as serious environmental pollution, ecological destruction and the waste of natural resources and so on. Coal resources, for example, the coal enterprises have consumed a lot of resources, in the process of exploitation and production, thus causing great pollution to the environment. Economic growth and the rapid growth of energy demand, not only related to extensive mode of economic growth in China, but also closely related to the lack of resources in China. Resource tax in our country since introduced in1984have never been thoroughly reformed, the reform of resource taxes obviously lag behind the needs of economic development. As resource tax imposing in the manner from the amount for difference, in this case, the resource tax levying scope is narrow, the design of resource tax system which is to adjust the effect of poor income and the protection of natural resources have not been very good. Therefore, consummating our country tax revenue system is an important task of China’s reform of the economic constitution.This paper is divided into five parts, the main research contents include:The first chapter, introduction part, provide an overview of the selected topic background and significance of this paper, on the basic of theory of resource tax reform at home and abroad, and introduced the innovation points and deficiencies. The second chapter, discusses the related theory of resource tax system, and defining the scope of research in resource tax. The third chapter, analysis the present status of the resource tax system in China and running performance, and put forward the problems existing in the current resource tax system and deficiency, providing support for reasonable resource tax advice. The fourth part, analysis the other countries’resource tax system, seeking international experience for resource tax system reform in China. The fifth part, according to the above chapters, put forward the general idea of the reform of resource taxes, and put forward the opinion of architecturing resource tax system and related supporting measures for perfecting our country’s resource tax reform.