Research On The Reconstruction Of Chinese Resource Tax Law

As one of the most important factors of production, resources should be ownedby the whole people. However, the excess returns of resources are actually in themonopolized possession of the minority. The exploitation of resources brought a hugewealth for the lord of mine, while the real owners of resources do not gain theincomes that they deserved, and the residents of the location of resources evensuffered the destruction of the ecological environment due to the resource exploitation.Without any economic benefits, the incomes of the local residents are generally low,which results in a growing gap between the poor and rich of the different provinces.Due to the imperfect of the resources property right system, leading to the presence ofmany defects of the existing resource tax law system. The unfair distribution ofresources exacerbated the unfair distribution of wealth in society, which also led to alot of social problems.As a method of national tax regulation, resource tax did not fully play itsregulatory role in the distribution of social wealth. The current resource tax ischaracterized as mainly to regulate the differential gain, which confusing the role andfunction of the resource tax and resources rental. Meanwhile, the disorganized entire tax system resources not only brought heavy tax burden of enterprises, but also causeda waste and heavy ecological damages. Without complying with the price of resources,and the narrow taxation scope, make the resource tax do not play resource taxfunction well, and also resulting in serious problems of unfair distribution.This dissertation is from the perspective of fair distribution of social wealth, andbased on the research on the basis of theoretical resource tax, to redefine the resourcetax. And through the introduction and analyze of our current system of resource tax, tofind out the existed problems. Then with the introduction of foreign resource tax lawsystem, I will put forward some reform proposals to improve our resource tax system.As for the reform of resource tax law, the premise is to clarify the resource propertyrights and definite the function of resource tax. And then to reconstruct the basicsystem of the resource tax law with the resources the rental system and other relatedmeasures, and ultimately promote the healthy development of the resource industry.The innovations of this dissertation are as follows: First, from the particularperspective of distribution justice of social wealth to study on the reform of resourcetax law. Second, from the relationship between central and local governments toreform the resource tax law. Third, with the comparative analysis on the foreignresource tax system, their advanced experience will give some suggestions on theimprovement of the reform of our country’s resource tax law system. However, due tomy limited capacity and lack of practice, the empirical analysis is not so muchsufficient, some issues may not be considered, and the suggestions may inevitablyalso too idealistic. And as some foreign information is difficult to obtain, so thedissertation may existed some imperfections.