Resource Tax Reform To Promote Sustainable Use Of Resources Research

As rare earth is an important mineral resources,there are widely used in industrial and agricultural production.China is one of the world’s Rare earth reserves rich countries,As a national strategic resource,it has an important influence on the development of our national economy and the improvement of international status,However,there are many problems in rare earth recources exploitation process in our country at present,Disorderly development 、 Environmental pollution phenomenon recurring.Though our country has a unique advantage in terms of quality and reserves,But the resource advantage did not bring us the expected returns and earnings,Instead,we paid a huge environmental and resource cost.The reason China’s rare earth resources into the protective plight is multifaceted,Both factors in the wrong concept of rare earth resources in terms of people a long time to form, and the factors that lack the rare earth industry technology innovation aspects,but the important is that existing tax basis of irrational factors caused by rare earth resources. In recent years the use of the taxable amount can’t better safeguard the interests of the state as the resource owner to adjust the differential income。So How to reform rare earth resources effectively and Promote the rare earths sustainable used,it is the article that need to explore in depth.Rare earth resources must change the existing amout of taxable basis for ad valorem tax,if we want To change the low recovery of rare earth resources, waste of resources serious situation,Firstly, the article use the correct external sustainability and theory of sustainable development as necessary to protect rare earth resources。Then put forward a question in accordance with Chapter III,and exist deficiencies aspects,By drawing on the experence of rare earth resources from abroad to provide some inspiration for our tax system.Secondly,A Case of Ganzhou based on our current tax system on the economic effects of rare earth resource analysis,Mainly from the existing tax on the export of rare earth resources, pricing, Ganzhou tax revenue and company effects of three aspects of corporate analysis,Obtaining current tax system to protect resources of rare earth resources and reduce the effectiveness of certain mining caused environmental pollution conclusions,But also help enterprises to improve the level of deep processing of products to enhance the rare earth resource recovery rate。But after the adjusted is still taxation according to quantity,If rare earth prices rise further in the future, taxation according to quantity approach may still not achieve effectivecontrol。Finally,Control of rare earth resources tax basis of existing deficiencies,Proposed to improve China’s rare earth resources tax reform program, Provide a reference for the protection of China’s rare earth resources rational development and sustainable use.