Study On The Scope Of Resource Taxation

For a long time,the narrow scope of resource tax is one of the main problems of resource tax system pointed out by academia.Since July 1,2016,a new round of resource tax reform has begun.The Ministry of Finance and the State Administration of Taxation have issued policy documents such as "Notice on Promoting the Reform of Resource Tax in an All-round Way" and "Interim Measures for Pilot Reform of Water Resources Tax".The reform of resource tax has been carried out in an all-round way as an important measure in the reform of fiscal and taxation system in the new period.In the process of reform,the expansion of resource tax shows a strong "momentum".First,the pilot work of water resource tax reform was carried out in Hebei Province,and the trend of gradually incorporating other natural resources such as forests,grasslands and beaches into the scope of levy was presented.Expanding the scope of levy will be a breakthrough step in deepening the reform of resource tax in China,and it will promote resource saving by effectively exerting resource tax.The role of intensive utilization and ecological environmental protection is of great significance.However,because of the constraints of various conditions,the expansion reform of resource tax is still facing many problems.As can be seen in the Resource Tax Law(Draft for Opinions)published in November 2017,the direction of the draft for expanding the scope of resource tax collection is to organize pilot reforms of water and other resources.It is also necessary to incorporate forest and grassland resources into the scope of taxation.More mature conditions are needed.It can be seen that the reform of resource tax expansion still needs some time.This paper will study and demonstrate the scope of resource tax,analyze the meaning and characteristics of China's resource tax system,sort out the function and legislative orientation of resource tax system in China,start with the historical evolution of China's resource tax collection scope,summarize the shortcomings of the scope of resource tax collection,and summarize the ideas,legal design and objects of resource tax expansion.Specific measures to optimize the scope of resource tax in China are put forward in six aspects: tax items design,overall coordination with other resources-related taxes and fees,and improvement of relevant supporting reforms of resource tax expansion.This paper divides the text into four parts besides the introduction and conclusion in the structural framework design.The first part is about the system function and legislative orientation of resource tax.This part begins with explaining the meaning of resource tax and the characteristics of resource tax in China.It summarizes the system function of resource tax in China from three stages: the initial period of resource tax establishment-the post-tax system-the current stage,and analyses the function and legislative orientation of resource tax system in China.The second part is about the tax principle of determining the scope of resource tax.From the traditional and modern taxation principles,this paper chooses the four principles of tax fairness,tax efficiency,legal taxation and universal taxation that should be followed in the scope of resource taxation in China.At the same time,it briefly analyses the relationship between the four principles and the degree of control in determining the scope of resource taxation in China.The third part is the current situation review of the scope of resource tax collection.The present situation of the scope of resources tax in China is described in two parts.In the first part,the reasons and course of the change of the scope of resource tax in China are discussed in five stages: the stage of free exploitation of resources,the stage of initial establishment of resource tax system,the stage of tax distribution system,the stage of a new round of resource tax reform and the stage of accelerated implementation of resource tax reform.In the second part,the defects of the five aspects of the scope of resource tax in China are summarized.The fourth part is the system optimization of the scope of resource tax collection.This paper puts forward five rationalization proposals on the selection of "relative expansion" of resource tax,providing strong support for the expansion of resource tax from the legal design,rationally expanding the scope of resource tax collection,further optimizing and improving the design of resource tax items,paying attention to the overall coordination of resource tax and other resources-related taxes and fees,and improving the relevant supporting reforms of resource tax expansion.