Resources Science ›› 2017, Vol. 39 ›› Issue (5): 945-953.doi: 10.18402/resci.2017.05.14

• Orginal Article • Previous Articles     Next Articles

Construction of a resource tax system based on natural ecological space

Zhenxing XIONG1(), Keqiang WANG1,2, Hongmei LIU3()   

  1. 1. School of Pubic Economy and Administration,Shanghai University of Finance and Economics,Shanghai 200433,China
    2. Institute of Public Policy and Governance,Shanghai University of Finance and Economics,Shanghai 200433,China
    3. School of Business,Shanghai Normal University,Shanghai 200234,China
  • Received:2016-05-31 Revised:2017-02-28 Online:2017-05-20 Published:2017-05-20


Extending the resource tax to the occupancy of natural ecological space is a new component of resource tax reform in China. This requires a protection of the ecological functions of resources to achieve environmental protection. From the perspective of natural ecological space,resource tax reform should enlarge the range of tax collection to all resources,cover all related aspects of resources from mining to discharge,and raise the overall tax rate of resource use. In the tax clearance fee legislation principle,retaining necessary charges and adding new resource tax items,from the height of the natural ecological space to protect resources and the environment. The water and forest resources should be included in the scope of resource taxation,and awareness of conservation and realization of payment for services should be increased. We need to change cultivated land occupation tax to farmland occupation tax,establish an idle tax on construction land and include unused land,rural construction land and idle construction land into the system of taxes on resources. The mineral resources should be taxed using amounts and prices respectively from the mining and marketing chain,not only reflecting market supply and demand but also the degree of scarcity. We need to increase tax items for restoration of ecological environments after mining and develop alternative energy resources. Tax reform for waste resource management is needed,and forming a resource tax system for all kinds of natural resources such as land,forests,water and minerals to effectively manage all aspects of exploitation and emissions is needed. Finally,to achieve economical and intensive utilization of resources and protection of natural ecological space we should promote the protection of resources and environmental legislation,registration of natural ecological spaces,reform other taxes related to resources and environment and improve the degree of tax greening.

Key words: natural resources, natural ecological space, resource tax reform