Effect Analysis Of Resource Tax Reform Of Sichuan Natural Gas Industry Based On System Dynamics

Since 1984, China began to levy resources tax, however, quantity-based collection method generated a series of problems such as narrow scale, low tax rate, poor adjustment ability of resources tax. As the problems of environment and resources grow, China began to carry out the reform of resource tax. Resources tax revolution is a complex and systematic project. Although the effect in pilot area is remarkable, the effects on enhancing resource use efficiency, transforming development mode, increasing the tax burden of resource enterprises are less significant. The natural gas resources is abundant and the natural gas industry is well-developed in Sichuan Province, so Sichuan is in the first group of pilot areas, and the implementation effect is significant to resources tax revolution. Thus, the scientific evaluation of the resources tax revolution’s effect on the development of natural gas, enterprise income, government revenue and public repercussion is necessary and urgent to provide decision basis for tax reformation scheme.The resources tax reformation involves many factors and complex relationships, so the paper first researches related literature home and abroad, then analyzing factors involved in resources tax reformation as well as the relationships and feedback mechanism between each factor from the perspective of natural gas in Sichuan, constructing system dynamics model for the effect evaluation of resources tax reformation in Sichuan through SD method, studying the effect of resources tax reformation on the resource-based economy of Sichuan Province from the perspectives of resource development, enterprise income, government tax revenue, public repercussions. At last, this paper tests the conclusion and provides suggestions for intensifying the reform according to the simulation result.The major achievements of this paper are as listed below:(1)Systematically analyzes factors influencing the effect evaluation on the basis of previous research. After analyzing the relationship between the effect factors and factors of resources tax reformation, this paper studies related factors in exploration and development, enterprise income, government revenue, public repercussion.(2) Build the effect evaluation model for there sources tax reformation in Sichuan Province by system dynamics principles and methods. For the time delay in effects of resources tax reformation will establish feedback relationship between each factor, this paper build the effect evaluation model for the resources tax reformation on the basis of analyzing the factors to sort out the interaction effects and feedback mechanism between each factor, systematically and scientifically evaluate the revolution effects.(3) Summarize the preliminary achievements in the resources tax reformation through SD model evaluation. However, the actual effects have not fully meet the reformation target. To further the reformation, this paper makes the following proposals: standardize the tax assessment; refine the tax rate by province; establish resources products qualification institution; complete the public welfare institution; establish the data information platform.