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

The party clearly stated in the report of the 19 th National Congress: "The modernization we are building is the modernization of the harmonious coexistence between man and nature." However,since the reform and opening up,with the rapid economic growth,more and more resources have been mined and consumed,and the environmental pollution and ecological damage that this brings has caused increasing concern.Environmental pollution and ecological destruction have gradually become the major obstacles to the improvement of residents' quality of life and the main pain points in today's society.Protecting the ecological environment and improving the quality of the environment naturally become the general desire of the majority of residents.Resource tax as a tax on natural resources,the collection of resource tax will have an important impact on the company's mining behavior.Therefore,there is a close relationship between resource tax and environment.Starting from 2010,the resource tax has opened a prelude to reforms from "quantity measurement" to "ad valorem pricing." Although only one word is different,it has a major impact and has attracted widespread attention.On November 20,2017,the publication of the "Resource Tax Law of the People's Republic of China"(Draft for Soliciting Opinions)accelerated the reform of the resource tax.Whether resource tax reform can promote the conservation and utilization of resources and promote the protection of the ecological environment ? Based on this,this paper empirically examines the impact of resource tax on the environment and has important research value and practical significance.This article empirically studies the environmental effects of resource tax and fully demonstrates whether the collection of resource tax has the effect of improving the environment.From the perspective of air pollution,the change in the taxation method of resource tax can significantly reduce the pollution equivalent value,that is,the change of resource tax collection method will help reduce environmental pollution;From the perspective of the destruction of ecological environment,the reform of resource tax can reduce the value of ecological environmental damage and contribute to the protection of the ecological environment.The collection of resource tax will help reduce environmental pollution.The reform of resource tax will help improve the ecological environment.However,the current resource tax still has a narrow scope of taxation and has not fully implemented the "ad valorem certification" and other issues.In order to give full play to the role of the resource tax in improving the environment and realize the harmonious development of man and nature,it is necessary to expand the taxation scope of resource tax and deepen the reform of the resource taxation method.