The Study Of Economic And Environmental Influence Of Resource Tax Reform

Resources, especially mineral resources, are the important material base of national economy growth. Since China’s reform and opening up, China’s economic growth has made remarkable achievements. At the same time, the national economy growth rely on resources more and more. The unit energy consumption of the national economy is high and the contradiction between resources, economic growth and ecological environment is increasingly sharp. The resource tax reform, featured by ad valorem duty, can not only improve the efficiency of resources and environmental quality, correcting negative externalities, but also can play a promoting effect on economic growth. But due to the rising resources price, it is possible that resource input scale is smaller and economic growth will be reduced. It suggests that the resource tax reform’s influence on economic and environment is relatively complex and comprehensive. Therefore, this article focuses on the resource tax reform throughout our country in 2010, respectively making a research on the influence of economy and environment, and further analysing comprehensive impact. Specifically, the content of this article includes the following several parts:First, an introduction to topic. This section makes clear about the article’s background, significance, research ideas and methods.Second, the literature review section. It includes foreign and domestic literature reviews, serving as a reference for the article.Third, an overview of resource tax system in China. This section introduces the developing course of resource tax system and the collection of resource tax, in order to deepening the understanding of the tax system in China.Fourth, construction of resource CGE model. This part preliminary sets up the framework of a CGE model, which is the model base of empirical.Fifth, the macro social accounting matrix in 2010 and its refinement. This part mainly describes the establishment process, account segmentation and compilation results of China’s macro and refinement of SAM table, which is the data base of CGE model.Sixth, the empirical results of CGE model and relevant policy suggestions. Through simulation, it studies the effect of resource tax reform to our countries’ economy and environment. Further, the comprehensive impact of economy and environment is also under study. Based on the results, it puts forward concrete policy suggestions on tax reform in China.Seventh, the conclusions and outlook. It includes empirical summary about the whole article and the prospect of future research.The research conclusion of this article is under below:To begin with, the resource tax reform can effectively reduce demand of coal, oil, natural gas and other mineral resources. And it can effectively reduces energy consumption and eases environmental pollution, which is helpful to the improvement of ecological environment.Next, the reform of resource taxes also hinders China’s economic growth. The reform improves resource tax rate. Further, it greatly increases industries’tax burden, which leading to a decline in real GDP in China.Finally, during our country’s current economic development stage, resource tax reform should balance between economy and environment. Transforming the mode of our countries’economic growth is an effective way to ease the conflict of interest.Based on the above empirical results, our country should pay attention to the following parts in the next step of resource tax reform: first of all, our government should integrate tax subjects, balancing enterprises’tax burden. And a fixed sum is for a fixed purpose,which can promote technical progress of resource industries. And then actively expanding the scope of ad valorem duty, gradually enlarging the resource tax levy object and setting up reasonable resource tax rate. Last but not the least, strengthening the measures, improving the resource tax levy management system.