Research On The Legal System Of Resource Tax In China

From the reform and opening up to today's few decades,China's economic construction and people's living standards have undergone earth-shaking changes.People's lives have fallen from advanced to advanced,from poverty to prosperity.Looking back on the road to economic development and reform in the past forty years,although there are some resistances and difficulties,on the whole,China's economic construction is advancing toward a better aspect.While the country is vigorously developing its economy,it has not paid attention to the issue of environmental protection.At present,China has not done a perfect job in balancing the two aspects of economic development and environmental protection.Therefore,the central government has proposed measures to use resource taxes to solve current environmental protection problems.The resource tax can regulate the relationship between the entire social and economic development and environmental protection,and can restrict the waste of resources and the destruction of the environment in the process of economic development,so that China's natural environment can be protected.However,because China's resource tax legal system is in the early stage of development,it is still not perfect compared with the developed country system,and it is not applicable to China's actual situation and there are still many problems.Therefore,the reform of the resource tax legal system is imminent.It is for this research purpose that this paper has studied a large amount of literature on resource taxes.I have deeply understood many advanced resource tax-related systems in the world,and have a deep understanding of the resource tax legal system,and pointed out the problems existing in China's resource tax legal system,such as the imperfect resource tax legal system.Resource tax collection and management is unreasonable.On the basis of summarizing the advanced experience of the predecessors,the author provides some insights and suggestions on the reform of the resource tax legal system in China.It is proposed to learn from foreign advanced resource taxation legal system to find a resource tax legal system suitable for China's national conditions,and put forward suggestions for optimizing the resource tax in China's property rights system and resource tax function.The purpose is to make China's existing resources.The tax legal system is developing towards a more complete aspect.