An Analysis Of The Economic And Social Effects Of Resource Tax Reform

Since the implementation of reform and opening up in 1978,China’s economic society has gradually entered a period of rapid development.Development inevitably requires the consumption of resources,and all walks of life have a growing demand for energy resources.However,China’s per capita resources are generally lower than the world average level,and the level of resource development is not scientific enough.The contradiction between the huge demand for energy and the insufficient supply of resources is becoming more and more serious.At the same time,in a long period of time,China’s economic development model has shown the characteristics of "three major low and one fast",namely large consumption,large emissions,large pollution,low efficiency and fast growth.This unscientific economic development model leads to the fact that China’s unit GDP has reached a rather serious level in terms of consumption of energy and resources,environmental pollution,"predatory" waste of resources and mineral resources,and the production efficiency is far lower than the average level of western developed countries.This development model is unscientific and unsustainable.It goes against the value of the environment and resources.Natural resources are the gift of nature to human beings and the fundamental basis for human survival and development.In order to realize the orderly development and effective protection of resources,resource taxes or related taxes have been levied worldwide.In order to keep pace with the world and promote the conservation,utilization,protection and development of natural resources,China formally introduced the resource tax in 1984.Since the levy was introduced,resource tax has played a significant role in increasing local fiscal and tax revenues and playing an increasingly important role in improving local development and people’s livelihood.Despite more than 30 years of reform and development,China’s current resource tax system still has many deficiencies and defects compared with the development needs of the economy and society in the new era.Compared with the "green" development concept proposed by the new CPC central committee,there is a big gap.Therefore,it is urgent and necessary to continuously deepen the reform of resource tax,which has become one of the important contents of comprehensively deepening the reform of tax system in China.In this context,it is necessary to study the deepening reform of resource tax and its economic and social effects.This paper is composed of six chapters.The first chapter is the introduction.It mainly explains the research background and significance of this paper,defines the scope of the economic and social effects ofthe resource tax reform studied in this paper,analyzes and compares the current domestic and foreign research status of resource tax,and finds the writing direction and ideas of this paper.The second part is related theory of resource tax.It mainly defines and classifies the resource tax and summarizes the current mainstream theories of resource tax in the world.The third part is the analysis of the development process of resource tax reform in China.It mainly studies the development of China’s resource tax reform and analyzes the main characteristics of China’s current resource tax reform.And from China’s1994-2017 comprehensive implementation of resource tax reform before and after several years of resource tax income,combined with the author’s guangdong province in the same period of resource tax income comparison,analysis of the development trend of China’s resource tax reform.The fourth part is the analysis of the social and economic effects of the resource tax reform in China.Focus from the positive and negative effects of two aspects of the analysis.The author thinks that the economic and social effects reflected by the comprehensive reform of resource tax in China are as follows.The second is to have an impact on the exploitation of resources in different degrees,potentially affecting local fiscal revenue.Third,the resource-related enterprises will adjust and optimize the production mode to improve the efficiency due to the increase of tax burden.Fourth,the increase of resource tax burden will have an impact on the price of consumer goods.The fifth is the impact on people’s consumption habits;The sixth is the impact on the adjustment of industrial structure between different regions.The author analyzes the economic and social effects brought by the reform of resource tax respectively from the quantitative and qualitative perspectives,and obtains the conclusion that although the reform of resource tax will have different negative effects on the economy and society to some extent,the overall effect of the reform is positive.The fifth part is the analysis of the development and reform of foreign resource tax.This paper mainly analyzes the current situation of resource tax reform and development in the United States,Russia,Brazil and other resource-rich countries.The sixth part is to further improve the economic and social effects of resource tax policy recommendations.Based on the analysis of the economic and social effects generated by the reform of resource tax,this paper puts forward targeted policy Suggestions in combination with the problems and deficiencies existing in the current reform process of resource tax in China,hoping to provide a positive reference forfurther deepening the reform of resource tax in China in the future.