Based on the study of China's resource tax reform and sustainable development of Liupanshui coal industry in Guizhou Province as an example
|Keywords||the Resource Tax the Sustainable Development Coal Resources Liu Pan-shui|
Although our country is rich in resources, but per capita share and high-quality mineral are fewer, and resource exploitation is not optimistic. With currently our country is in the rapid development stage of industrialization and urbanization, the contradiction between resource constraints and the reality of the great needs is increasingly evident. In order to guide the resource rational exploitation and utilization, it is should be made the rational resource taxes. Then the resource taxes will constrain the enterprise’s behavior, guiding the enterprise to avoid or less the waste of resource exploitation and environmental pollution. Ultimately, it will facilitate the sustainability of resource use and promote sustainable economic and social development. Although our country’s current enterprise resource taxes have mineral resources’tax, exploration of resources (mining) mineral rights and the use of price and other fees and so on. But it can not effectively lead the rational exploitation and utilization of resources. In particular, resource tax which is originally to regulate the differential income due to tax design flaws, in practice, it can not effectively regulate the differential income resources. At the same time, the resource tax does not reflect the resource tax on saving resources and environmental protection, promoting economic and social sustainable development.This paper based on sustainable development of China’s resources tax reform study, for example coal-rich Liu pan-shui. By analyzing the combining the nearly years’ Liu pan-shui’s coal resource tax situation and current problems in China’s resource tax, it propose the resource tax reform measures. Ultimately it attempt to form a resource tax to promote the sustainable use of resources and promote sustainable economic and social development. According to the research ideas, the paper’s contents of chapters, as follows. ChapterⅠfocuses on the sustainable resource tax reform background and significance, and proposes the research ideas of this article. ChapterⅡis the resource tax’s concept and theoretical basis of sustainable resource tax and mechanisms analysis. Theoretical basis includes the theory of public finance, resources sustainable development theory and externality theory. On this basis, the paper analysis the resource tax to promote sustainable development mechanism. ChapterⅢdiscusses the recent years’Liu pan-shui’s coal resource tax on the collection of coal resources and the influence to Liu pan-shui’s sustainable development, taking into account the analysis of resource tax collection problems. Chapter IV focuses on China’s current resource tax problems and the collection problems in accordance with Liu pan-shui’s resources tax collections situation. This part provides a reference for resource tax reform. Chapter V is based on the analysis of the previous text, based on the resource tax reform ideas reflecting the resource value and increasing the government revenue sources. It suggests that to broaden the scope of resource tax collection, to broaden the tax base, to change the collection methods, to determine a reasonable rate, resource tax collection and management reform. It is to build a resource tax to promote sustainable of resources use and to promote the sustainable economic and social development.