Analysis Of The Impact Of Resource Tax On The Utilization Efficiency Of Energy Mineral Resources In China

China is a vast country,rich in energy and mineral resources,but its distribution reflects a very uneven situation,mainly concentrated in the western and northern regions of the country,which also provide relevant energy for the economic development of other regions.However,in recent years,the demand for energy and minerals in China has been increasing,but the growth of its production has been very slow,resulting in a growing gap between the demand and production of energy source mineral resources,in such a situation where the demand for energy is greater than the supply,every year China has to import a lot of energy from abroad,and the shortage of resources is relatively serious.However,on the one hand,there is a more serious situation of resource shortage,and on the other hand,there is the environmental problem caused by the exploitation of related energy by enterprises.Since China attaches great importance to the conservation of resources and protection of the environment,the establishment of a large number of ecological function areas and protected areas has made the space available for energy and mineral resources exploitation shrink,so it is especially important to improve the efficiency of energy and mineral resources utilization.At the same time,resource tax has an important significance in promoting the efficient development and utilization of energy and mineral resources,promoting the construction of a recyclable energy and mineral system and better building a resource-saving society.Accelerating the reform and improvement of resource tax,especially improving the utilization efficiency of energy and mineral resources,is important to promote the realization of the "double carbon" goal and the construction of an ecological civilization society.This paper mainly adopts three research methods: literature induction,comparative analysis,qualitative analysis and quantitative analysis to investigate the impact of resource tax on the utilization efficiency of energy and mineral resources in China.Firstly,it defines the concepts of energy and mineral resources and utilization efficiency,secondly,it analyzes the theoretical basis of resource tax on energy and mineral resources and the regional economic effects of resource tax from the theories of sustainable development,mineral resources depletion,land rent and land price,and externality,and explores how resource tax works on energy use and how it promotes technological innovation to improve energy and mineral resources utilization efficiency from the production and consumption sides.Second,the cross-sectional data of 29 provinces and cities from 2007 to 2021 are selected as the research sample,and a multivariate fixed-effects panel model is used to link the resource tax with the utilization efficiency of energy and mineral resources,and the cross-sectional data of each province are classified into two major regions,namely,energy and mineral resources importing and energy and mineral resources exporting,according to the geographical distribution pattern of energy and mineral resources.The two major regions are energy mineral resource exporting type.Then,based on the empirical results,the following two conclusions are drawn: first,the levy of resource tax will improve the utilization efficiency of energy and mineral resources.Second,the impact of resource tax on energy and mineral utilization efficiency varies according to regional location,because the impact of resource tax revenue on energy consumption per unit of output value is greater in energy and mineral resource exporting regions than in energy and mineral resource importing regions,which reflects the rationality of further designing differentiated tax rates for different regions for resource tax.Finally,in order to promote the effective utilization of energy and mineral resources in China,based on the current problems and empirical evidence in the previous paper,this paper puts forward policy suggestions to further improve China’s resource tax,such as adjusting the target positioning of resource tax,raising the minimum range tax rate of coal resource tax,constructing a differentiated dynamic tax rate structure,implementing a combination of market + government pricing of energy resources,establishing a differential use tax special account,increase tax incentives to encourage enterprises to improve energy utilization efficiency,and other supporting policies.