Exploring the Institutional and Regulatory Aspects of Resource Taxation

According to the “Outline of the Fourteenth Five-Year Plan and Vision 2035 of the National Economic and Social Development of the People’s Republic of China”, it is necessary to “implement tax policies favorable to energy conservation, environmental protection and the comprehensive utilization of resources”, and the current task of resource tax is no longer only to raise financial funds, as part of green tax, its main purpose is to curb environmental pollution through taxation, and play the role of protecting the environment and saving resources. As a part of green tax, its main purpose is to inhibit environmental pollution and play the role of environmental protection and resource conservation through taxation. However, whether the present resource tax really plays such a role has to be further proved. Therefore, this paper analyzes the origin of resource tax, the effectiveness of the current resource tax and the existing problems on this basis. These problems are related to the scope of taxation, tax reduction and exemption, tax basis and tax collection and management. By analyzing the reasons for the problems and the corresponding impacts, we will improve the relevant suggestions for the reform of resource tax in China.