Wang yuxiu, Law School

Abstract: The new resource tax system has played a certain role in regulating the income of the disparity, but there are many problems in promoting the rational use of resources and coordinating regional development. In order to adapt to the development of the socialist market economy and fully implement the requirements of the scientific concept of development, the resource tax should be established by expanding the scope of taxation, adjusting the basis of taxation, and appropriately raising the resource tax rate, so as to promote the sustainable development of economic society. This paper first introduces the characteristics of the resource tax system, then expounds the deficiencies of the current resource tax system, and finally puts forward some suggestions for improving the resource tax.

Read the article here:       80浅议我国资源税法律制度的完善_王玉秀.pdf