The Effect Of China's Resource Tax On Energy Mineral Resource

China is a resource-rich country with abundant energy mineral resources,while its energy mineral resource per capita is lower than world average.And due to the restrictions of technical level and development model,C hina's environmental pollution and waste of resources become increasingly serious.With the development of industrialization and urbanization,C hinese industrial development relies heavily on the production and consumption of energy mineral resources in today's global environment.And the increasing consumption of these resource gave a great pressure to Chinese national energy security and the development of the economy.So the social development and the consumption of these resource mount a challenge to its paternalism.In 1984,China began to levy resource tax on mineral resources,and then the resource tax system has been reformed several times.As one of the largest developing countries facing the double challenges of energy shortage and environmental pollution,C hinese government is proposed a series of policies to preserve the ecological environment and improve the efficiency.And with the promotion of ecological civilization construction,the function of resource tax gradually focus more on national exploitation and economical use.But for tax system,researches have shown that there are still some s hortcomings.So it is necessary to study the impacts of resource tax reforms on energy mineral resource utilization and environment in China.Based on the analysis of resource tax and energy mineral resources in C hina,this paper analyzes the impact of resource tax on the profit of resource mining enterprises,the energy consumption per unit GDP and total consumption of the energy mineral resource.And the study shows that under the current resource tax system resource tax can achieve the goal of improving efficiency.But there are still some problems in the resource tax system.And the reform measures are put forward.