The Research On China’s Resource Tax Reform Under The New Normal

Since the Reform and Opening to outside world, relying on favorable factors,such as natural resources, cheap labor costs, the international market and so on,China’s economy have got rapid development. But this extensive pattern of economic development has brought severe land erosion, serious waste of resources, low technical content, pollution problems.What’s more, It has become a bottleneck of the development of China’s economy. China’s economy is entering a new normal stage.There are a lot of characteristics at this stage, such as “middle or high speed, optimize the economic structure, new impetus, many challenges”.How to adapt to the development trend of the new normal, fundamentally change the pattern of economic development, improve the efficiency of exploitation and utilization of natural resources, protect the ecological environment, being an important research subject.Although China’s resource tax change a lot, but resource tax system still exist many drawbacks, which restrict the role of the resource tax in promoting resource conservation and environmental protection. Nowadays China’s resource tax can’t meet the needs of the new normal economic development. In this context, analyzing resource tax reform and its economic effects is of great significance to build perfect resource tax system.Firstly, this paper make use of the land rent theory and sustainable development theory to state the basic theory of resource taxation. Review the developing process of resource tax reform and the status of resource tax.Secondly, analyze the economic effect of resources tax reform from the macroscopic and microscopic of view. Thirdly, analyze the objective necessity of resource tax reform in our country combined with the the new normal economy,and improve reform goals.Study the narrow resources tax levy scope, with sales as unreasonable tax basis, " fee higher than tax ".Finally, put forward some suggestions,such as expand resources tax levy scope, tax assessment according to the annual and actual consumption of reserves, build a sound tax and fee system, which include resource royalty,resources tax and excess profits tax.This paper recommend to build a value compensation mechanism of natural resources.