Exploring the Institutional and Regulatory Aspects of Resource Taxation

DOI

10.2991/978-94-6463-548-5_17How to use a DOI?

Keywords

resource tax; protection of the environment; system; collection and management

Abstract

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.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yan Zhang
PY  - 2024
DA  - 2024/10/21
TI  - Exploring the Institutional and Regulatory Aspects of Resource Taxation
BT  - Proceedings of the 2024 3rd International Conference on Economics, Smart Finance and Contemporary Trade (ESFCT 2024)
PB  - Atlantis Press
SP  - 132
EP  - 138
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-548-5_17
DO  - 10.2991/978-94-6463-548-5_17
ID  - Zhang2024
ER  -