Research Resources Tax Law System In China

Since the beginning of the eighties of the last century, our country entered the historical period of reform and opening up, economic development experienced twists and turns., but in general it moved forward, and even created a China miracle, the level raised to an unprecedented height. However, recalling 30 years of economic reform and development, we went an extensive, too much emphasis on GDP economic unilateral or wing development road, which also sacrificed natural resources and ecological environment. At the Fifth Plenary Session of the party’s eighteen explicitly proposed the concept of "collaboration, innovation, green, open, sharing" to develop, which specialized the " five in one " development concept. How to adapt to the downward structure, green development, the supply side of the reform and other major issues, the ecological development should have some changes and response, is an important aspect of improve the resource tax law.According to foreign experience, the resource tax is an important part of the environmental tax. It can constraint specification for natural resources exploitation of behavior and protecting the ecological environment, also through the tax revenue to provide financial support for the countries in the natural ecological environment restoration and conservation. Our country had several reforms, but there are still many questions left. Meanwhile the irrelevance of the resource tax law system and the real life makes the reform of the legal system should be put on the agenda.This paper is divided into five parts. The first part introduces the research background and methods. The second part, analyses the theoretical basis of resource tax and discusses from the environmental science, economic law and law to build a theoretical foundation for the resource tax legislation. The third part introduces the practice of resource tax in our country, analyses its historical development to point out the limitation and deficiency of resource tax legislation. The fourth part is the foreign resource tax law for reference, analyses the system of tax legal system of resource tax in developed countries to provide reference for China’s resource tax reform. The fifth part puts forward legal advice to the resource tax reform in our country, from two aspects of ideal and reality proposal and construction.