Research On Perfecting The System Of Resource Tax In China

Since the reform and opening up,China's economic development and constantly improve the level of,the economic growth rate of living in the forefront of the world,review the 30 years of reform and economic development can be found the characteristics of China's economic development mode is mainly high energy consumption,low efficiency,is the extensive mode of economic development.In the rapid development in the past few years,China's demand for natural resources is getting more and more,our resources exploitation rate is also getting higher and higher,the attendant is the degree of pollution and the destruction of the environment increasingly deepened,in recent years,many cities in the haze,in the past two years even the haze phenomenon,has great influence on the society of our country economy development and people's living environment.Facing the resources increasingly shortage and waste,environment more pollution and destruction,how to use the resource tax reform and improvement to improve the use of resources,realize the sustainable development of our country,ecological balance,becoming Chinars economic circles hot topic.This paper aims to study the system of resource tax in China and the introduction of foreign resource tax system,which can provide some positive help for the reform of resource tax in China.In recent years,our government has introduced many measures of resource tax reform,emphasizing that we should pay more attention to the reform of resource tax system in the process of deepening economic reform.The impact of resource tax on the economy has become a social hot spot,so the main content of this paper is improve the resource tax system in China,the paper is divided into six chapters,the first chapter is the introduction,this paper describes the background and significance of the topic,the domestic and foreign research literature on resource tax and summarized,and the advantages and disadvantages of value evaluation and analysis,then expounded and introduces the research contents and methods of this study are introduced;the economic effect analysis of the second chapter related theory of resource tax and resource tax reform,theoretical analysis focuses on the rent theory,sustainable development theory,externality theory and property rights theory,from the angle of theory is introduced based on the resource tax reform,in effect on resources tax,mainly carries on the analysis from the aspects of consumers,producers and industrial structure,empirical analysis for the theoretical basis;the third chapter Analysis of the status quo of relevant content changes in the system,the resource tax reform of resource tax and resource tax system in China is elaborated,from the time and content of the system of resource tax in stages,in analyzing the current situation of China's resource tax system emphasized the unreasonable existing,gives a comprehensive introduction to me in the resource tax system;the fourth chapter is an empirical analysis of the resource tax reform,analyze the influence from qualitative and quantitative aspects of the two resource tax for our country to bring the main economic effect analysis from the government fiscal revenue,industrial structure,resources of enterprises and consumers,through the search data to make the charts.At the same time by Eviews6.0 the data regression analysis,regression equation was obtained,and all aspects of the economic effects of the resource tax reform is analyzed,in order to confirm the above analysis in qualitative conclusions,and the resource tax system in China there are still problems are analyzed;the fifth chapter mainly introduces the foreign resources tax system,including the resources tax system in the USA,Russia,and Vietnam,the three countries of resources tax system is relatively perfect,the aim of this chapter is through the system of the three countries are introduced,for our future resource tax reform to reference.The sixth chapter mainly expounds the policy recommendations to improve the resource tax reform in China,in view of the problems that still exist in the fourth chapter,draw lessons from the foreign resource tax system,the orientation of China's resource tax system reform recommendations,including resource tax,levy range,tax rate and taxation,preferential policy and the benefit assignment mechanism etc..Effects of resource tax brings to the economy of our country in this system are analyzed in this paper.Through the qualitative and quantitative analysis of the resource tax impact on China's economy can be found resources tax to the government revenue,national industrial structure and enterprise resource has a positive effect,can increase the government revenue,optimizing the structure of industry of our country,encourage enterprise resources rational exploitation of resources,and to consumers of the impact is not great.But the existing resource tax system of our country still has many to be perfected.The location also need a clear and reasonable,the tax rate should be increased,preferential tax policies should be more reasonable,the mechanism of distribution of interests also need improvement.Many more resources tax in China more perfect resource tax system international,China can draw on the experiences of the reform and the existing system,to perfect China's resource tax system,thus making it more conducive to the economic development of our country.