Study On The Reform Of Resource Tax In China

In total, China is rich in resources, but the per capita is far below the world averagelevel，Since30years of reforming and opening up to the world，the economy of Chinahas shown a trend of rapid development，but this is based on the extensive economicgrowth mode of high consumption and low efficiency，The extensive mode of economicgrowth and predatory use of resources，have caused a large waste of resources andserious environmental damage. Resource tax as the main body of China’s resourcetaxation system, should play an important role in promoting the rational exploitation ofresources and protecting the environment, however, China’s current tax system roles arenot fully brought into full play. Therefore, this dissertation summarizes our existingresource tax reform measures, analyzes the effect of the current resources tax reformfrom microcosmic and macroscopic perspective separately, reflecting the feasibility andnecessity of the resource tax reform. At the same time, this dissertation analyzes theremaining problems and the difficulties in the reform process, learns from foreignadvanced experience, and adjusts the range of taxes, the tax basis, tax burden and so on,to promoting rational exploitation of resources, protecting the environment andsafeguarding the sustainable development of our country.