The Study Of Reform Of Chinese Resource Tax Based On The Function

After the reform and open policy, our country economy rapid development, has achievedremarkable achievement, but also produced many problems, especially in the current reforminto the deep water area in our country, the economic and social development in variousaspects contradictions constantly emerging, intertwined. These problems are simple combingcan see one of the key point is the problem of utilization of resources. Our natural resources,rich varieties, but per capita is small, the quality of resources is not high, the distribution isvery uneven, the situation is not optimistic. In addition, the energy intensive mode ofeconomic growth for a long time and resource in our country the status quo to a moreembarrassing situation. On the one hand, resource depletion, on the other hand oil resourcessuch as burning coal makes the environmental pollution problem more and more prominent inour country, Marine pollution, acid rain, white trash, land desertification and other issuesoften been reported.25provinces of the spring of2014, China suffered a fog haze, became apublic is most concerned about the atmosphere.Tax is the important tool of national regulation economy, in promoting rationalutilization of resources, protect the ecological environment can play a bigger role. Tax that isimposed in China, the resource tax is directly related to resources exploitation. It involvedmany important fields of the current economic and social in China, such as the use efficiencyof resources exploitation and ecological environment protection and economic developmentmode change, resource products price formation mechanism reform, adjusting incomedistribution pattern and so on many factors, of great significance. But due to lack of globalvisual Angle, resource tax in our country’s current tax system with only differential income toadjust, and fiscal revenue function is relatively narrow. This not only greatly restricted thefunction of resource tax, but also for the sustainable development of economic and socialecological caused some negative effect. Change resource function, therefore, give it greatereconomic control task is more and more important.In this paper, based on China’s economic development, ecological environment, financialsystem, the social distribution development present situation, proposed the resource tax inimproving the efficiency of the allocation of resources, adjust the resource differential income, protect the ecological environment, promoting sustainable economic and social development,promote perfect resource products market price formation mechanism and so on four aspectsof the function. And on this basis, puts forward the specific resource tax reform.The main content of this paper summarized as follows:The first part is introduction. This part introduced the selected topic background andsignificance, related literature at home and abroad, research contents, research methods andinnovation points.The second part is the general theoretical analysis. This part firstly defines the relevantconcepts, in this paper, the connotation of the concept of resources, resource and otherimportant related and its classification, and puts forward the geologic distribution andproduction of salt extraction technology and so on is more special, compared to the otherresource tax taxable items not representative, so not this object of this article. In this paper,resource tax is mainly referred to in the mineral resource tax. On the basis of defining theconcept, this part then from marxist land rent theory, externality theory, sustainabledevelopment theory, the theory basis of three perspective of resource tax is imposedThe third part puts forward our country tax should have four function orientation. Ourcountry is in economic transition period, contradiction Tuesday, complex and varieddevelopment goals. In this context, resource to achieve "ing" is clearly impossible, so thisarticle around the main contradictions of economic and social development in our country,based on the current and long-term, proposed our country tax should take four functionorientation, basic coverage, ecological environment and economic development in ourfinancial system, the development of social distribution, etc.The fourth part introduces the status quo and main problems of tax system in China. Thispart firstly combed the resource tax reform development since its imposing, clear systempresent situation, and then in the third part sums up the function orientation as the judgingstandard of taxes on resources, the paper analyzes the main problems existing in the currentresource tax.Fifth is policy recommendations. This part in view of the above summary of severalmajor problems existing in the current resource tax operable reform are put forward. Giventhe way of duty in the important position of taxation elements, this section in duty reform as a key analysis, put forward suitable for China’s national conditions of resource composite dutymode reform. Way of AD valorem duty tax rate is the important content in the way of duty,too high too low will have a negative impact. In this paper, through the establishment of ECMmodel validation of China’s economic and social development and the relationship betweenthe resources development and utilization. Model, according to the results of our ideal levelresource tax rate should remain at around5%. This value with crude oil, natural gas in ourcountry’s current resources tax system using the proportional tax rate of interval. So theresource tax reform can maintain the original tax regulations. This also is helpful to reduce theswitching costs of old and new tax system.