Research On Resource Tax Reform Base Of Resource Sustainable Development

Our country one abundant resource the intersection of wasteful use of resources and serious country,because have a large population,improperly use,though economic development causes the problem of environmental pollution to be serious day by day.And occupy,develop and utilize,use or consume intensity and way of resources to be closely related with in intensity and this country of social economic development of a country.The ones that have brought a large number of by economic growth mode of present high energy consumption of our country are defeated by the outside effect.For example environmental pollution is aggravated,some resources are exhausted,the financial pressure of environmental improvement is aggravated etc..As to this,the national aspect puts forward the requirement of building modern energy system many times.The resource tax is as building the tax category of the hook with the energy system directly,it is exactly its opportunity of giving play to the tool effectiveness of the policy at this stage.At present,the western countries form a series of riper and completer policy of development and utilization of resources in the long-term economic activity,in our country,the resource tax is intervened indirectly as the government,realize one of the economic means of macro adjustments and controls,the function in economic,social sustainable development and environment,protection of resources has never got enough attention,the research of the resource tax is in our country is relatively other tax categories it is still fewer.This text carries on research to the resource tax system current situation of our country at first,function and existing problem of developing,reforming the characteristic,playing to resource tax tax systems have carried on deep analysis.Then effect not produced launch the real example discuss in such aspects as finance,fair,environment,price to the intersection of Xinjiang and the intersection of resource and the intersection of tax and the intersection of reform and pilot project,from Xinjiang and the whole country,obtain the new resource tax and revise scheme function and existing problem performed from some to surface.To question these,of reference that combine the foreign resources tax in such aspects as tax right,tax rate,range again,must produce countermeasure and suggestion that the resource tax of our country further reform finally,domestic the resource tax can expand taxation range,adjust the method of salary distribution and pattern of the expenses of taxation,accelerate collecting the transition of the way to reform progressively at present,canconsider at the same time the construction of the environmental tax,co-operation of the legislation and many tax categories of resource tax work.Develop with the market economy of our country in a healthy way and the system of expenses of taxation of resource together of sustainable development looks of national economy is a system,the single expenses of taxation can't finish realizing the overall requirement for meeting resource management,deepen reform resource want,give consideration to well related to it while in tax " The fee " Function to resource management of full play that it could be better.While the economic cycle of activity when is reconnoitred,developed is regulated by this system management,also want possible consideration enterprises to afford and manage the cost with the government.