Research On The Reform Of Resource Tax In China

Since the reform and opening-up policy,our country's economy has maintained the high speed growth,the Gross Domestic Product(GDP)remains in the development of the world's second level,all aspects of social and economic life are moving to a better direction.However,in the process of economic development also exposed all sorts of problems,such as waste of resources,environmental pollution,etc.Resources as the driving force for the development of the second industry is an important energy base to realize the sustainable development of social economy,so protection of resources,improve the environment becomes the urgent need to solve the problems in the process of economic development in our country.And tax revenue as one of the important methods of national macroeconomic regulation and control,will play an important role in the optimized resources configurations and promoting the resources reasonable mining.Therefore,in our country economy enters the new normal,resources and environment problem increasingly serious,it is necessary to study the current main problems of resources tax system and the future direction of the reform,to realize the social and economic sustainable development.Papers on the analysis of the present situation of domestic and foreign scholars research on resource tax basis,analysis and research on the problem of resource tax reform in our country,based on actual situation in China.First of all,the paper starting from the reality of resource taxes in our country,expounds the historical development process of the tax system in China,the theory basis of levy tax and resource tax function orientation,etc.Then,combined with related data analysis the problem of resource taxes and fees system in our country,namely legislative level is low,functional position is not clear,unreasonable taxation elements design,repeated tax levy,income distribution is not balanced,the central and local governance and financial don't match,and so on.In order to better promote the resource tax reform in our country,the thesis introduces in detail the resource tax system of other countries,such as the United States,Russia and Brazil,provide the reference to further improve the system of resource taxes and fees in China.Finally,give the rationalization suggestion on how to improve our resources tax system,the emphasis should be defined in the resource tax on the basis of the function of optimizing resource elements.At the same time,accelerate the work of the tax legislation,clear profit distribution relations,to improve the tax system in our country,give full play to the important role of tax in the national governance,to better achieve sustainable economic development.