Environmental Kuznets curve forcing the reform of China's resources tax system

Zhang Mo Nan Environment-friendly society relies on the development of ecological economy. The traditional economy is a linear economy formed by the one-way flow of "resources → products → pollution emission", and the eco-economy is the feedback flow of "resources → products → renewable resources". The basic goal of environment-friendly society can be decomposed into resource target, environmental goal, economic growth target, so-called "3E" growth mode.　　The reform of resource tax system, which takes into account the resource scarcity degree, the environmental damage cost and the resource factor price formation mechanism, is the key to release the environment-friendly social economic vigor. The environmental Kuznets curve depicts the influence of economic development on the degree of environmental pollution through the evolvement between the per capita income and environmental pollution index, and the environmental Kuznets curve indicates that the environmental condition deteriorated and gradually improved in the course of economic development. From China's existing environmental Kuznets curve, China is walking a high growth-high pollution-high energy consumption-high emissions of the "high carbon economy" road. Data show that in 2002-2007, China's GDP grew by 67%, while energy and resource consumption increased by 75%; 2008 unit GDP energy consumption decreased by 4.59%, 2006-2008 Three years cumulative, unit GDP energy consumption decreased by 10.08%, this distance from "Eleven-Five"　　There is still a big gap between the target of a 20% reduction in energy consumption per unit of GDP. This happens, is because with the acceleration of industrialization, China's more and more resources are exploited, the resource consumption rate began to exceed the renewable rate of resources, resulting in a substantial increase in the amount of waste, so that the quality of the environment decline, its fundamental from the macro point of view can be attributed to the extensive economic growth mode,　　Observing from microcosmic level is the result that the market main body is excessively wasteful to the low price production factor. Resource tax is a type of tax which is based on natural resources, and it is an important means for the State to use the resources for paid management. The taxation of resources in China began at the beginning of reform and opening-up.　　In the second step, in order to adjust the differential income in the exploitation of resources, and to promote the rational exploitation and utilization of resources, our country began to levy a resource tax on October 1, 1984, which is limited to crude oil, natural gas and coal. However, the existing resource tax does not really play a role in protecting resources. From the reality, China's current resources tax coverage is small, weak regulation, its tax scale of about 5 per thousand of the total national tax, and resources should be huge market value is not disproportionate.　　The weak function of the resource tax regulation mechanism and the serious unfairness in the income distribution make a strong contrast with the great loss in the exploitation of resources and the serious waste in use. Therefore, we should reform the resource tax system. First, we should distinguish the functions of resource tax in resource ownership and resource protection and environmental governance, which can not be confused, and the resource tax mainly embodies resource ownership and right of use, which encourages enterprises to develop resources rationally and utilize resources effectively.　　Responsibility for resource protection and environmental governance should be borne by environmental taxes. The second is to further expand the resources taxLevy Range. At present, our country's resource tax levy scope is narrow, only selected partial differential income difference is larger, the resources are more common, easy to levy and management of crude oil, natural gas, coal, other non-metallic mineral ore, ferrous metal ore, non-ferrous metal ore and so on and salt as the tax range, and belong to the amount of With the rapid development of China's economy, the rational use of natural resources and effective protection will become more and more important.　　Therefore, the scope of the tax should be gradually extended to the mineral resources, land resources, plant resources, water resources and so on. The third is to raise the level of resource tax burden appropriately. The current resource tax in China is levied from the amount of quota, although different taxes are determined according to the grade of mineral resources, so far, the proportional tax rate has not been implemented. The potential of the collection of resources tax can be based on the cost of non-renewable resources substitution, the renewable cost of renewable resources and the value of ecological compensation, so as to rationally determine and adjust the tax rate of resources. Differential rates can be applied to resources of different levels of pollution, and tax rates should be substantially increased for non-renewable, non-replacement and particularly scarce resources.　　By raising the resource tax rate to improve the utilization efficiency of resources and prevent the waste of resources. Four is to change the resource tax valuation mode. From the point of view of the levy, the resource tax model is intended to reflect the use of resources, that is, the enterprises with more resources to pay taxes, how many resources, how much tax, so as to encourage enterprises to improve the efficiency of resource extraction. However, the biggest limitation of this tax collection arrangement is that it does not take into account the waste in the production process and the cost of destroying the environment, nor does it reflect the change of the resource price. Take oil consumption For example, now each barrel of oil is 80 U.S. dollars, if the 3% tax rate from the levy, then the current tax is from the amount of 5 times times the levy.　　Therefore, the price of taxation can also achieve the goal of energy conservation. At present, China has not yet reached the inflection point of environmental kuznets curve, but if special and forceful measures are not taken, our environmental condition will deteriorate further. Whether from external pressure or internal demand, China has to change the "Kuznets growth" way, we must speed up the deep level of the reform of the resource tax system, resources to further rationalize the energy and resource products price relationship, for speeding up the transformation of growth mode is of great significance. Only through the deep reform of the resources tax system, speeding up the construction of ecological compensation mechanism, improving the utilization ratio of resources, and striving to construct a society with economic efficiency, resource saving and environment-friendly, is the proper meaning of the overall situation of scientific development.