Research On Deepening The Taxation And Fee Reform Of Resource Products

Resource products mainly include four categories of products:water, energy, minerals, land, it is indispensable to human survival and production, it is strategic to economic and social development. From the report delivered at the18th National Congress of the Communist Party to the National12th five-year plan to the Third Plenary Session of18th Central Committee.all put the construction of resource saving and environment friendly society as an important focus, always in stressing the need to deepen reform of prices for resource products and related taxes and fees, deepening reform of the fiscal and taxation system to accelerate transformation of the mode of economic development is of great importance. Scientific and reasonable resource tax system is not only an significant approach of the use of natural resource management, and important safeguards to high efficient use of resources, protect the natural ecological environment, improve the level of economic development and harmonious sustainable development, build a beautiful homeland must solve the outstanding problems.Under the strategic background of the establishment of resource-saving and environment-friendly society, the essay selects the resource products from the perspective of taxes reform as its research items, exploring resource products taxes reform measures and proposals. First of all, it summarizes and expands the basic theory of resource products, researching the concepts and characteristics of resource products and resource taxes, the theoretical basis of tax reform, etc. The key point focus on the analysis of how resource taxes work on consumers, producers, resources mining enterprise and technological innovation.Then. it analysizes the status quo of resource products and resource taxes reform, inclouding the distribution and utilization of resource products, the income of resource taxes, and the changes of China’s resource taxes systems, and researches the currently existing problems of China’s resource taxes and the deep-seated causes. At the same time. It introduces the survey of resource taxes under the system of market economy, including royalties, dividends, resource rent tax. ground rent and other taxes. After that, the References of resource taxes systems between the USA. Canada. Russia and Vietnam are focused on. and by comparative analysis, five aspects of references have been concluded which are resource taxes legislation, taxes base, taxes rate design, taxes burden and encouragement. Using input-output analysis method, choose energy product as a sample on the basis of the input-output table, to make price model, analyze the products of coal,petroleum and natural gas products with corespondent tax rate to influence the consumers price level, producers price level, fixed capital investment price level as well as the overall level of GDP under levied ad valorem duty. Finally is the policy recommendations on tax reformation.Under the circumstance of fixed resourced product tax function position and the principle of tax reformation, set the specific plan and related policy reform proposals combining with the problems,reasons and experience which are analyzed previous. Resource products, as a source of inputs chain, the studies show that the tax reformation of resource-based products has a profound impact on the various areas and departments in the national economy. The unreasonable resource tax mainly lay in which the tax system can not reflect the market mechanism, the tax relation is confusing, the design of tax is unscientific. The main point of tax reformation is reconstructing benefit distribution, tax consolidation, broadening the tax rates and flexible design.