Resource Tax Reform To Promote Sustainable Development

The economy keeps developing at a fast rate since the policy of renovation and opento the world. However, looking back at the road we have traveled for more than thirtyyears we will realize that our economy development is based on the extensive mode witha high consumption and a low efficiency. As people are holding higher demands andexpectation from the environment they live by and the non-renewable resources arebecoming increasingly scarce,how to improve the efficiency of resource usage takingadvantage of the innovation and refinement of resource tax and how to achieve thesustainable development of ecology,economy and culture has become a subject thatdeserves in-depth study for the construction of resource tax system.Domestically speaking,resource tax is an important part of environment tax systemand it can not only protect the environment but also increase Fiscal Avenue. By themeans of collecting resource tax,we can internalize the external expense of exploitingand using the resources,improve the efficiency of resource usage, protect theenvironment and construct an environmental-friendly and resource-saving society.However,at the present stage,there exist many problems at the construction of taxsystem,which hinder the advantageous role resource tax system could play in the processof improving the environment and the sustainable development.This paper,after summarizing and extending the theories of resource tax, analyzesthe problems of our current resource tax system and proposes the basic outline ofresource tax innovation. The research method would be comparative study and thecombination of empirical study and canonical parse.This paper consists of five parts.The first part is the introduction part,mainly from the resource tax reform researchbackground,research status and research significance and so on are expounded.The second part is the theory analysis of sustainable development and resource tax.First the author discusses the relationship between sustainable development and resourcetax and studies the relationship between sustainable development and resource tax andthe influence that resource tax would have on sustainable development on the point ofsustainable development. And then introduces the resource tax related two basic theories:one is the public goods theory; the other is the externality theory. The last resourcelocation problem,respectively from the comparison of resource tax and resource rent,tax,and other means of resource and protection of resource is expounded. The third part is the analysis of the current resource situation in our country throughthe transition of resource tax system and proposes the possible reasons for theseproblems.The fourth part is experiences from other countries. This part introduces the currentresource situation in other countries and discusses how could this enlightens our taxinnovation.The fifth part is the strategies and advices for the resource tax innovation. This partwill adopt empirical study and canonical parse methods to analyze the target andfeasibility of resource tax innovation and proposes the basic outline and theaccompanying measures of resource tax innovation.The innovation of this paper lies in: one is the positioning of resource tax. Due tothe positioning of resource tax in the theoretical circle there are big differences,soalthough understanding of resource tax problems generated by the consistent,but do notagree on the countermeasure and the suggestion. This study will be through thecomparison of various aspects to determine the resource location,provide premiseconditions for analyzing the resource tax system problem. Second,whether waterresources should be incorporated into the resource will be discussed.