Research On The Legal System Of Resource Tax In China

Resources are the material basis for social development and are a valuable asset for the country.Especially for industrialized countries,resources are a reliable guarantee for national economic and social development.Therefore,the effective use of resources is particularly important.In the country’s management of resources,taxation,as an important macro-control method,plays an irreplaceable role in promoting resource conservation and sustainable development.At present,my country’s resource tax legal system has problems such as in tax items,tax rates,rare earth and water resources protection and departmental coordination.Based on the exploration of resource tax related theories,this article takes the tax item,tax rate,tax method,tax preferential policies,levy tax management of the resource tax legal system in the past ten years as the starting point,and summarizes the various aspects of the resource tax legal system in my country.It analyzes the problems existing in the legal system of resource tax,and puts forward suggestions for improvement of the legal system of resource tax in our country.In addition to the introduction and conclusion,this article mainly includes the following four parts.In section 1,the theoretical basis of my country’s local resource tax legal system is analyzed.Starting from the theory of land rent,the internal relationship between the theory of land rent and the current legal system of resource tax is analyzed,and leads to the green tax theory is mentioned.The study of green tax theory provides a theoretical basis for the resource tax expression on resource-conserving and environment-friendly.In section 2,the history of resource tax,the status quo of local legislation and the tax burden of resource tax are analyzed.The first,the author describes the evolution of resource tax from the Western Zhou Dynasty to the present,and understand the ins and outs of resource tax and to summarize the development characteristics.The second,the author studies the status quo of local legislation,and analyze the local laws and regulations issued by 30 provinces,autonomous regions,and municipalities from the five aspects of tax items,tax rates,tax calculation methods,tax incentives,collection methods,and water resources management.In section 3,the author analyzes the tax burden data of my country’s central and local resource taxes from 2000 to 2018,and summarizes the role played by my country’s resource tax revenue.The third part analyzes the current problems in my country’s local resource tax legal system.A detailed analysis from a legal perspective has the following shortcomings:incomplete coverage of water resources;unreasonable tax rates;lack of supporting measures for departmental collaboration and implementation;lack of supervision and restriction mechanisms.In section 4,the author puts forward suggestions to improve our country’s resource tax legal system.In response to the insufficiency of my country’s resource legal system,corresponding countermeasures are proposed,including: adjusting tax items and expanding the scope of collection;adjusting tax rates and formulating multi-level tax rates;strengthening legislative protection of rare earth resources and water resources;building a green tax system;improving supporting facilities Legal documents and supervision mechanism.