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.