Chen, Z. D. (2018). The Evolution Path and Development Direction of China’s Resource Tax Policy: A Study Based on Policy Texts at the National Level from 1982 to 2016. Comparison of Economic and Social Systems, No. 1, 63-69.

has been cited by the following article:

• TITLE: Research on the Reform and Perfection of Resource Tax System

  AUTHORS: Tingting Fan

  KEYWORDS: Resource Tax, Function Positioning, Resource Tax Law, Tax Reform, Tax System Perfect

  JOURNAL NAME: Open Journal of Social Sciences, Vol.9 No.3, March 24, 2021

  ABSTRACT: Defining the function of resource tax is very important to promote the reform and perfection of resource tax. In this paper, the function of resource tax should be changed from “adjusting the differential income of resources” to “saving resources and promoting the sustainable use of resources”. According to the functional orientation of resource tax and the development and implementation of resource tax in China, it can be analyzed that although the formulation and implementation of resource tax law is of great significance, there are still some imperfections, and if we improve the tax base, adjust the tax rate, adjust the preferential policy and income distribution mechanism, we can promote the reform of the resource tax system.