Discussion On Resource Tax Based On Supply-Side Structural Reform

Along with our country economy development situation in gradually slow growth rate of the new normal,economy into the middle-income trap,structural problems in the development of economy has been highlighted,due to long-term serious structural problems accumulated by the high speed development,the supply direction than before begin to solve the problem of short-term stimulus economic path also exposed many as its underpowered disadvantages,such as demand side and supply side there is a serious imbalance phenomenon.In the face of the prominent structural problems in China's economic development,the overall economic situation has entered the new normal,the party central committee timely proposed the reform policy of supply-side structural reform,and advocated that the structural economic reform should be carried out from the supply-side in order to expand the effective supply of the economy and improve the overall economic structure.At the same time,in order to speed up the process of governing the country by law and comprehensively implement the principle of tax legality,China is also vigorously implementing a new round of tax reform.The new round of tax reform takes "six taxes and one law" as the focus of reform content,and structural tax reduction as the breakthrough point,and strives to promote the adjustment of economic structure and upgrading of industrial structure.In the tax system reform,it is pointed out that the time for the reform of resource tax is gradually mature and the reform of resource tax should be accelerated.Supply-side reform and tax reform involve the restructuring of the overall economic structure and the adjustment of the interests of various economic subjects,and the reform requires the law to provide institutional guarantee for it.As a law regulating the relationship between various economic subjects in the society and coordinating different economic interests in the society,economic law has an obligatory responsibility.And as part of the macroscopic economic law,tax law in advance and cooperation supply side economic reform but also has the unshirkable responsibility in the process of marching,as an integral part of the Chinese tax law system,resource,not only on the supply side structural reform under the guidance of further deepening the reform,and corresponds to the mission and goals of the reform of supply side more in promoting China's economic reform and economic green health plays an important role in sustainable development.This paper is divided into five parts.The first part and the second part are the basic theories of this paper,which mainly introduce the basic problems of supply-side structural reform and the basic problems and development evolution of resource tax,and provide the theoretical basis for this paper.The third part points out that there is a significant relationship between the supply-side reform and the resource tax,and points out that the resource tax plays an important role in regulating the supply structure,and the relevant reform of the resource tax should be carried out under the guidance of the task and goal of the supply-side structural reform.The fourth part sorts out the existing problems of resource tax under the background of supply-side reform,and puts forward some problems such as too small tax collection scope,unclear orientation of tax preferential policies and too chaotic relationship between tax and fees to facilitate the completion of supply-side reform task and realize its own reform at the present stage.The fifth part is the foothold of this paper.In this part,it is proposed that in order to make resource tax contribute more to supply-side structural reform and achieve the goal of more scientific and sustainable economic development,it is necessary to improve and improve resource tax from the aspects of improving the design of tax system and relevant supporting measures.