The Research On The Effect Of Xinjiang Resource Tax Reform

Xinjiang, located in the northwest of China, which has rich ground and underground resources, all kinds of minerals and large reserves on the ground, is the important energy production base of China. Due to the rise of modern industry, the economy of Xinjiang has been rapid developed, but at the same time, the contradiction in human and natural resources and the environment become increasingly prominent, it can be said that the economy there in Xinjiang is a typical resource-dependent economy, the rapid economic development in Xinjiang is to a large extent based on the high consumption of resources for the price. And non renewable natural resources are limited, how to make the resource advantages into economic advantages of Xinjiang, while the economic development of Xinjiang and its natural resources and the environment fit to promote Xinjiang’s economic stability and healthy development is urgently needed to be resolved.Resource tax is an important economic means to adjust the differential income caused by resource and to make the region an important mineral resources depletion costs,the pilot reform in Xinjiang has been practiced for more than four years. This paper started from summarizing the basic theories, from the perspective of industrial structure, ecological environment and other aspects, through comparative data analysis, as well as quantitative and qualitative analysis, and the effects of resource tax reform were evaluated.We can find that the industrial structure, ecological environment in Xinjiang have showed no obvious reform effects in the present stage. Through look again, we can discover that the resource tax reform at this stage is still not in place, there are still many problems. These problems are not only existed current resource tax system,but also existed resource endowment in Xinjiang. This paper has put forward some policy suggestions, such as for the resource tax system and improving resource tax levy scope and method of levy, adjusting the interest distribution pattern, integration standardize all kinds of special fund;in Xinjiang resource endowments extended to integrate resources, promoting the upgrading of the industrial structure and so on, expecting to be useful to improve the resource tax system of our country in the future.