Discussion Of Chinese Resource Tax Reformation

With the rapid development of economy,countries all over the world there is an increasing demand for natural resources,adjust the natural resources exploitation and use of resources is becoming more and more attention of the tax law.On March 15,2015,the third session of the 12 th National People's Congress adopted the decision to amend the legislative law.This time the changes have had a big impact on the fiscal tax area.After modification,6 of paragraph 1,article 8 of the legislative law involves the determination of the establishment of tax and tax rates and tax and tax management system can make laws.In the legislative law of the change is not this one before,so the whole tax law system in our country,there are related to tax to set up the basic tax system and tax rate to determine,by the regulations or local rules and standards to regulate,for example there is this kind of situation in the field of the tax law of our resources.The basis of current resource tax from the provisional regulations formulated in 2011 by the state council,the resource tax is imposed,levied way,determine and levy tax management system is stipulated by the regulations,the legislative law revised,this situation has clearly violates the article 8 of the legislative law legal principle of tax and tax retained principle.In order to establish a more scientific modern fiscal and taxation system,it is imperative to develop a resource tax law.To formulate the resource tax system and improve the tax system,we must solve the existing problems of the existing resource tax.First of all,the resource tax levied on the basis of resource tax law should be made to follow the principle of statutory tax and the tax retained the principle of the determination of tax rate and tax management system shall be prescribed by the laws of the National People's Congress.Given the resources distribution characteristic and the purpose of levy tax in our country,should also consider the division of the central and the local taxation,should give local taxation in order to adjust measures to local conditions.Second,the scope of the current resource tax is too narrow,a way is not reasonable,mixed tax,resources tax law shall be formulated in broadening the tax base,the change from the volume for the AD valorem rate,cancellation fees and resource tax repetition,reasonable resource tax in order to give full play to the role of the resource tax.Again,since 2011 in xinjiang to the resource tax reform pilot and obtained a certain result,and other areas of China began to reform pilot,in the pilot,although also has obtained certain achievements,but there are also many problems.Local pilot reforms the behavior itself is not wrong,but the pilot activities shall be conducted within the scope of the law,shall have a uniform laws to specification,to avoid local government corruption.This article starts with four parts.The first part is the reform of resource tax legislation,expatiate upon the significance of resource tax reform and the development of resource tax in China since the resource tax is imposed.This paper introduces the present situation of resource tax legislation in China,points out the existing problems in the legislation of resource tax in our country and the problems of the first time in the reform of resource tax reform.The third part is to study the resource tax system in other countries and provide reference for the improvement of China's resource tax law.The fourth part is to offer solutions and Suggestions for the problems involved.