A Study On Tax Policy For Comprehensive Utilization Of Resources

Nowadays,people are increasingly eager to save resources and protect the environment.People are increasingly calling for a green economy and an environmentally friendly economy.However,under the current macroeconomic situation,resources are scarce and the level of comprehensive utilization of resources is low,which has seriously affected the level of China's economic development.Therefore,it is crucial to improve the comprehensive utilization rate of resources in the current economic situation.Taxation policies play an important role in improving the comprehensive utilization of resources,promoting the optimization and upgrading of industrial structure,and promoting economic,coordinated and sustainable development.This paper is devoted to analyzing the current status and existing problems of China's current comprehensive utilization of taxation policies based on the current taxation policies for comprehensive utilization of resources.Finally,it draws on the best practices of foreign countries and proposes practical countermeasures that are relevant to China.This paper is divided into five parts.The first part is the introduction,which mainly includes the research background and significance,the research status and research methods at home and abroad,and the innovations and shortcomings of this paper.The second part is the impact analysis of taxation on the comprehensive utilization of resources,explaining the connotation of comprehensive utilization of resources and the taxation policy theory of comprehensive utilization of resources.Finally,it summarizes the mechanism of the interaction between comprehensive utilization of resources and taxation,namely taxation.The comprehensive utilization of resources has the functions of positive guidance and reverse guidance.In the end,it promotes the comprehensive utilization of resources and improves the comprehensive utilization level of resources.The difference lies in the different ways and means adopted by the two.The third part is the focus of this paper.It mainly analyzes the implementation status and existing problems of China's resource comprehensive utilization tax policy.The fourth part is an international reference for the comprehensive utilization of taxation policies.It mainly introduces the excellent practices of the US,Japan,Britain and Germany in tax legislation,government policy support and fiscal and taxation policies,and provides China with comprehensive resources for comprehensive utilization in the future.Valuable experience is provided in the tax policy system.The fifth part is the countermeasures and suggestions for improving the comprehensive utilization of resources.From the aspects of increasing tax incentives,strengthening the management of invoices,perfecting the comprehensive utilization of taxation policy system for resources,and improving the comprehensive utilization of resources,the feasibility proposal for improving the comprehensive utilization of tax policies for resources is proposed.Looking at the full text,China has indeed studied some of the tax policies for the comprehensive utilization of resources,but compared with developed countries,there is still a big gap.Since the implementation of the 13 th Five-Year Plan,China's comprehensive utilization of resources,the scale of comprehensive utilization of resources,and the comprehensive utilization of resources have all been greatly improved.However,China's current comprehensive resource utilization tax policy still has many problems,such as tax incentives.The strength is not big enough,the invoice management is not good,there are multi-sectoral "joint governance" situations,etc.In summary,combined with the excellent practices of foreign countries,China has improved China's existing comprehensive resource utilization tax policy system in many aspects,which is better.We will save resources and protect the environment,so that our economy will gradually move towards energy conservation,high efficiency and environmental protection.