The Impact Of Resource Tax Reform On Yanbian Prefecture And Suggestions

Since the establishment of new China,China’s resource tax has experienced a number of reforms from scratch.Since 1984,China has levied a resource tax.In 1994,the tax scope of resource tax has been expanded.In order to adapt to China’ s economic and social development,since 2010,China has implemented a deepening reform of resource tax,changing the way of calculating from by amount to by price.And the resource tax reform to be continued.By 2016,the tax substitution cost,the expansion of the ad valorem way to open a new round of resource tax reform in full implementation.For China’s resource tax reform,most of the macro-level research,and for a specific region in the resource tax reform in the impact of the analysis is less,and most of the research is the coal resource tax reform on Xinjiang region.Yanbian state of mineral resources in various species,rich reserves,gold,limestone and other mineral resources reserves in Jilin Province occupies an important position.Therefore,it is of great theoretical and practical significance to study the impact of resource tax reform on Yanbian economy.This paper first introduces the background of research resource tax reform,the significance of research,the main contents of research and the research status at home and abroad.In order to study better and more clearly,the relevant concepts and indicators studied in this paper were defined before data analysis.In defining the concept,the concept of resource tax,the characteristics of resource tax and the development of resource tax are introduced.Then the definition of relevant indicators is described.On the basis of the description of the data source,the scope of the study of mineral resources tax is determined on the mineral resources of Yanbian Province to pay millions of resource tax.Secondly,through the data calculation and theoretical analysis,this paper studies the impact of resource tax reform on related industries in Yanbian area.This paper compares the impact of resource tax reform by measuring the tax burden rate in the short time before and after resource tax reform.In the process of measurement,the impact of resource tax reform on coal resource tax reform and comprehensive resource reform in 2016 was analyzed.In the analysis of resource tax reform,we focus on the analysis of millions of resource tax minerals.The results show that the tax burden of most mineral resources enterprises is reduced by resource tax reform,and the positive and negative effects of resource tax reform on economic development in Yanbian are explained respectively.Thirdly,in order to learn from the international experience,through the policy,system and other aspects of resource tax reform to seek the development of Yanbian region,this paper compares the domestic and foreign resources tax system.Firstly introduces about the current system of taxes and fees,but also the problem of resource tax reform in our country are analyzed.And then elaborated the resources tax system of the three countries of the United States,Russia and Canada,and sought the enlightenment of the foreign resource tax system to the resource tax reform.Finally,according to the data and theoretical analysis and reference to foreign resources tax system,put forward the countermeasures and suggestions about Yanbian state economic development on the resource tax reform.The countermeasures and suggestions are put forward from four aspects:the establishment of the subsidy system,the government function,the transformation of the enterprise and the improvement of the coal mining efficiency.