Research On The Legal System Of Resource Tax In China

Our country began to reform and opening up in the early 1980 s,despite twists and turns,the whole stability of positive economic construction.However,review of more than 30 years of economic development and the road of reform,it is road sacrifice the development of natural resources and ecological environment.The party's 19 major emphasis on not only "jinshan","yinshan",but also "green water green mountains",so the resource tax reform is timely.From July 1,2016,China will implement the reform of the resource tax system nationwide.In the first place,the reform should be carried out from the perspective of the revenue of the taxes,the elimination of unreasonable taxes and charge,the green principle as the key point,and the construction of harmonious tax relationship.The resource tax can provide stable financial income for our country and alleviate the contradiction of uneven development in various regions.By collecting the resource tax to limit the waste of natural resources exploitation,the unwell ecological environment protection.Compared with the resource tax system of the major developed countries in the world,China has undergone several resource tax reforms,while there are still many problems in the resource tax system.The resource tax law is not in line with the actual life,and the scope is narrow.It is urgent to reform the legal system of resource tax.This paper is divided into five parts.The first part introduces the background of resource tax reform and points out the research methods and significance of the paper.In the second part,the paper analyzes the current situation of resource tax reform in China,and focuses on the discussion from three aspects of ecology,jurisprudence and market,in order to make feasibility analysis on the legislation of resource tax.The third part combines the historical process of China's resource tax reform to find out the reasons and limitations of the unsuccessful of China's resource tax reform.The fourth part is to compare the Australian resource tax reform direction,for China's resource tax reform to provide reference.In the fifth part,the author puts forward his own legal suggestions on the reform of China's resource tax system,proposes and constructs two aspects from the perspective of the need and the reality.