The Study On The Environmental Effect Of China's Resource Tax

As one of the important tax measures of macroeconomic regulation and control.Resource tax plays an irreplaceable important role in adjusting the differential income resources,optimize the allocation of resources and promote environmental protection.Although the country made a series of repair reform of resource tax system and achieved initial results,but our country's resource tax system still has many insufficiencies,its function of conserving energy and reducing emission has not been fully.Tax scope and tax incentives and other policies still need fundamental reform.Therefore,it is of great significance to analyze the environmental effects of resource tax system and put forward reform proposals.At first,this text expounds the current situation on resource tax system,systematically comb out and summarizes the views of domestic and foreign scholars.Then it analyzes the theoretical basis of the article,namely land rent theory,externality theory,sustainable development theory and the mechanism of the resource tax's environmental effects.Then,on the basis of reviewing the history of the reform of resource tax system,this paper analyzes the current situation of China's resource tax system.Again,the paper emphatically analyzes the environmental effects caused by the changes of crude oil resource tax,and concludes the reform of resource tax levy mode is conducive to the improvement of environmental quality.At the same time,through the construction of the provincial panel data model,from the national level empirical analysis of the resource tax affects the quality of our environment;from the regional level empirical analysis of regional differences in the environmental effects of resource tax.The results show that China's resource tax has a direct effect on the improvement of the national environmental quality,but its role is relatively weak.And there are regional differences in the environmental effects of resource tax in China.The reason is that on the one hand,in recent years,the extensive economic dependence on resource consumption has caused pollution to the environment,on the resource tax and the reform is to improve to a certain extent,but its role is relatively weak.On the other hand,function of resource tax in China there is a deviation,its scope of Taxation,tax links and tax methods failed to fully reflect the tendency ofenvironmental protection,environmental effect caused by the resource tax has not been brought into full play.Based on the above theoretical and empirical analysis,this paper puts forward some suggestions to optimize the resource tax reform,Including: repositioning of the function of resource tax,gradually expanding the scope of resource tax levy,optimizing further the tax preferential policy and adjusting the resource tax system optimization measures,and so on.Aim at saving energy ? reducing emission and adjusting the differential income resources,we should Continuously optimize the resource tax system,make utmost use of the environmental impact of resource tax.