Based On Price Of Resource Tax Reform Study

The paper focuses on the role of the taxation policies of macro-control, bases on resourcetax theory，resource tax price effect will lead to raise the level of market prices, and whetherthere are adverse effects on economic development, in order to play the role of macro-controlfiscal policy better.From the current resource tax system, domestic scholars often study the resource tax byregulate the type of defects, which directly put forward to reform proposals. The paper adoptsa theoretical discussion and data validation, combine with normative analysis and empiricalresearch evidence. These approaches are good to improve the accuracy of the research throughhorizontal and longitudinal comparison, enhance the scientific policy advice and execution.Basically, this paper does not limited confine tax on the study of tax, while provide anempirical basis for policy proposals by the analysis of resources tax price conduction.After the literature review at home and abroad, through theoretical analysis on resourcestax, the paper then clears the nature of the resource tax reform and four aspects effect. Thethird chapter, use tax shift theory, under different imposition methods, it goes deep into studyresource tax shift. On this basis, the fourth chapter analyze the resource tax price transmissionmechanism,on theoretically studied,how the resource tax burden shifted to resource prices, aswell as how to change resource prices in the production, circulation, consumption fields. Inorder to demonstrate on the empirical results of the study, determine whether there is realeffect the resource tax reform through the price conduction in various fields. In the fifthchapter, through empirical analysis on the datas of Xi’an, Beijing, the indexes include resourcetax, fuel price, CPI, PPI, retail commodity prices, consumption expenditure of urban residents,GDP and other indicators, empirical price conduction study has not yet reached a significantimpact. The empirical results show that since the CPI factors, as well as most of our resourceproducts pricing under government control, thus resulting resource tax reform of resourceproducts price rise on the CPI, on consumer spending, the regional economy did not producevery worried about the pressure.Based on the above-mentioned studies, the sixth chapter of this paper presents furtherrecommendations for reform of resource tax policy which based on the limitation of the price reform of resource tax conduction effect. Increase e in the appropriat tax burden and changemethod of levy, through the resource tax reform the policy proposels guide reasonablecompetition in the industry, clarify the relationship resource tax, adjust to resource tax makesstronger,and increase local revenue significantly.