Influences of Chinas Resource Tax Reform on Local Economic Development

摘要：

　　In order to protect the rational use of resources, reduce the environmental pollution and change the extensive pattern of economic growth, the resource tax in China should be shifted from the revenues to green type as soon as possible.So in October 2011, the resources tax reform was instituted throughout the country.The reform changed the quantity-based collection style to ad valorem tax levied and increased the rate of the resources tax.As the important local tax, reform of resources tax is exerting more profound impacts to local finance and microeconomic entity than that of other tax types.Because of that, this paper tries to study the influences of resource tax reform on local economy and discuss the direction of the reform in future.

关键词： Resource tax reform Quantity-based collection Ad valorem tax levy Local economy

作者: YANG Ze-kun LIN Fan

作者单位: Jacobs University Bremen,Bremen,Germany,D-28759 Shanghai Futures Exchange (SHFE),Shanghai,P.R.China,200122

会议类型: 国际会议

会议名称: 2015 International Conference on Public Administration (11 th)2015(第十一届)公共管理国际会议

会议地点: 印度尼西亚

会议语种:英文

页码: 167-172

在线出版日期: 2015-12-09（万方平台首次上网日期，不代表论文的发表时间）