Research On Resource Tax Law Reform From The Perspective Of Supply Side Structural Reform

China is a country with ample resource and a large population.Since the reform and opening-up policy,China has implemented economic development with its resource advantages,and the GDP growth rate was once maintained at around 10%.This kind of shortsighted development mode has imposed detrimental influence on the environment and restricts the sustainable development of economy.The government has carried out reforms on resource taxes for over 30 years,allowing it to keep pace with the economic and social development in our country,as it is one of the major means of national macro-control.At the first stage of its establishment,the resource tax played its role in improving the compensable use of resources and regulating the income differential.Now,it helps to promote the conservation of resources and regulates the development and utilization of resources,which marks notable achievements of the reform.At present,the "new normal" is the most important feature of China's economic development,which means that the overall economic development of our China is in a "three stage superposition" stage.It is going through the pain of adjusting the economic structure,shifting growth rate and recovering from the simulative policies previously at the same time.Facing the pressure of disruption on resource and environment,overcapacity and the imbalance of element structure,it is evitable to proceed the structural supply-side reform at this stage and in the future.The reform is not a remedy to previous mistakes,but instead a deep transformation and economic system innovation.Thus,it puts forward higher requirements for the reform of our tax system,especially the reform on resource taxes,which is closely related to the resources and environment.This paper starts with the basic theories of resource tax as well as the supply-side reform.It then expounds the essence of supply-side structural reforms in line with the characteristics of China,combing with China's specific conditions.It clarifies the relationship between theory and China's reality,and further analyze the requirements of the supply-side structural reform in the context of the resource tax reform.Secondly,this paper aims to consider the lagging problem based on the new orientation in the current resource tax system and combine the advanced experience of foreign countries about how to get rid of the “resource curse”.By doing so,it proposes suggestions on China's resource tax reform.It emphasizes that the resourcestax should be more environment-friendly and should coordinate with other related system reforms progressively,in order to achieve its long-term goal in a stable way.