An Empirical Study On The Impact Of Resource Tax Reform On Salt And Chemical Industry In Huai'an

According to the report of the 19 th National Congress of the Communist Party of China,we should further improve the legal system of green production and consumption as well as relevant policies and regulations,and build a comprehensive,green and low-carbon circular economic development system.Since July 1,2016,the reform of resource tax has been carried out in an all-round way.Since the reform,the reform of resource tax has been carried out orderly and smoothly,which has played an important role in promoting supply side structural reform,promoting economic transformation and upgrading,and helping the construction of ecological civilization.Huai'an has been the hub of salt transportation and water transportation since ancient times.It is rich in underground rock salt resources.Salt industry has a very important impact on Huai'an's economy and culture.In July 2013,Huai'an Municipal Party committee and municipal government established Huai'an salt New Material Industrial Park(later renamed as Suhuai high tech Zone)in order to transform Huai'an's rich underground rock salt resources into industrial and economic advantages and integrate resources.With the development of nearly ten years,the total economic volume of Jiangsu Huaihe high tech Zone has been expanding rapidly.The characteristic advantageous industries represented by new salt materials are developing vigorously,and the innovation system is improving day by day,which has become an important growth pole of Huai'an regional economic development.As a kind of public policy,tax policy is formulated and implemented to realize the national economic growth,safeguard the interests of citizens and implement the coordinated distribution of social resources.It is easy to find that the economic development will directly affect the tax revenue,and also affect the process of industrial structure reform.In addition,the industrial structure reform will also affect the tax source,tax type,etc.,and have a direct impact on the tax revenue.At the same time,the tax policy will also have a direct impact on the economic layout.The government can adjust the economic industrial structure by issuing tax policies and other ways,and the tax and industrial structure influence each other and promote each other.Based on the theory of public policy process,this paper mainly analyzes the effect of tax policy on Huai'an salt industry,that is,policy evaluation.Through the combination of empirical analysis and theoretical analysis,it is concluded that the reform of resource tax can improve enterprise profits,regulate government revenue,improve government enthusiasm,guide enterprises to exploit resources reasonably,and realize hierarchical sales.However,in the analysis and research,it is found that due to the limited tax burden of resource tax,the regulatory role of resource tax for the salt industry is only partially played and the environmental protection function of tax after the reform of resource tax is not reflected.Combined with the development of salt industry,this paper puts forward optimization suggestions from the aspects of gathering innovative resources,optimizing industrial structure,cultivating enterprise clusters,improving industrial development supporting policies,strictly selecting investment conditions and developing circular economy.