The Study On Tax Policy Of Promoting Comprehensive Utilization Of Resources

With the deployment and implementation of building a moderately prosperous society and constructing a socialist modernized country comprehensively, economic and social development in China has already acquired remarkable achievements. However, long-term extensive economic development also brings relatively serious problems of resources and environments. Large-scale and low-efficient development and utilization of resources not only threaten sustainability of resource utilization, but also cause serious environmental pollution. All of these trouble the entire economic development and living quality of citizens. The Fifth Plenum of the 18 th Central Committee proposed the developmental ideas of innovation, coordination, green, openness and share and emphasized on the importance of green cyclic development again. Carrying out comprehensive utilization of resources is an important approach to realize green development and cyclic development and should be regarded as the long-term developmental idea of China. Though comprehensive utilization of resources can bring huge social benefits, it has stronger economic positive externality, so that it is hard for market mechanism to develop regulatory action. ―Market failure‖ often occurs in the process of comprehensive utilization of resources. As a result, it is necessary for the government to support and guide in all directions and ensure that positive externality and social benefits of comprehensive utilization of resources can be developed to capacity. As an important public financial method of governmental macroeconomic regulation and control, tax policy plays an important guiding and incentive role on comprehensive utilization of resources. Therefore, studying tax policy of promoting comprehensive utilization of resources not only is beneficial to promote perfection of tax policy system in China, but also is good for developing reasonable and sustainable utilization of resources, so as to realize sound development of economic society.According to research demands, the research contents mainly include the following several aspects: Section one is ―introduction‖, mainly introduces research background and significance, proposes ideas and research methods of the paper, conducts a general survey on some basic information of domestic and overseas tax policy guiding comprehensive utilization of resources and defines connotations of comprehensive utilization of resources. Section is the theoretical foundation for tax policy to promote comprehensive utilization of resources. Based on economic externality and tax effect theory, it mainly analyzes tax acceleration on comprehensive utilization of resources; Section three studies the implementation status of tax policy promoting comprehensive utilization of resources and emphasizes on analyzing insufficiency and reasons for the current tax policy, especially for studying tax status for comprehensive utilization of resources in Gaoping; Ultimately, by virtue of overseas advanced ideas, the paper proposes revolution suggestion on how to use tax policy to promote comprehensive utilization of resources.The paper brings forth new ideas on the research methods, not only includes previous studies on tax theory, but also analyzes problems of tax policy in the specific implementation process. The author does an in-depth survey on enterprises with comprehensive utilization of resources in Gaoping, understands and collects the realest development status and related data of enterprises with comprehensive utilization of resources in China, and proposes suggestion available for reference on how to apply tax policy to promote comprehensive utilization of resources and how to implement it in local governments by aiming at combining theory with practice, so as to start a discussion on the further study in the future.