Canadian resource taxes existing major problems (a) to establish a low-level resource tax law is based on the legal form of the tax system to reflect that the rights and obligations by the tax law between the state and the taxpayer. But the lack of a true sense of Canadian resource tax tax to the Provisional Regulations as the basis, the legal level and low level, weakening the effectiveness of law enforcement resources tax. In addition, the resource tax nominally shared taxes, in fact, in addition to offshore oil enterprise resource tax levied by the State Administration of Taxation and Revenue wholly owned by the central administration, other resource tax levied by the local tax bureau in charge, fully owned by the local government domination . This revenue-sharing management model with the increasing depletion of resources, along with the establishment of the concept of sustainable development, resource tax management system now has been unable to meet the requirements of the new situation. (B) poorly designed tax system resources first, the tax basis is unreasonable.Current resource tax is a tax based on: exploration and production taxpayer's taxable sales, the sales volume of taxable basis; taxpayers exploration and production of taxable products for personal use, the self as a taxable basis.
Thus, the resource tax assessable way from the amount of taxable differences in resource endowments consider inadequate, insufficient depth adjustment. On the one hand, from the taxable amount does not adequately consider the different ways the abundance of all kinds of natural resources, geographical location, the development of technical difficulty.
Resource tax levy narrow. The current tax system resources only for Mineral Resources and salt resource tax, and for most non-mineral resources are not taxed goods, it is difficult to curb excessive exploitation of other natural resources, and make use of the resources of peace downstream products parity unreasonable, stimulate the predatory exploitation and use of non-tax resources. Third, the tax rate is too low resources tax. Canadian current resource tax unit tax differential income reflects only the inferior unit resources and quality of resources between resource tax unit tax is low, and the resource tax rate without being linked to the use of resources, resulting in the protection of national resources in the resource tax, regulate income distribution not fully play the role. Defects (three) resource tax collection aspects on the one hand, the resource tax collection methods are not clear, resulting in non-standard resource tax revenue sources presented complex, diverse, and because taxes coexist, serious tax charges crowding, increased collection department , increasing the difficulty and workload enterprise coordination of accounting. On the other hand, administration forces and means backward.
Lack of resources tax tax department special sources of revenue management and monitoring agencies, lack of tax sources of information monitoring system, leading to a serious shortage of resources tax regulatory capacity.
Impact of resource tax reform on the macro-level (a) the resource tax reform affect resource tax reform on government revenue in favor of local government income, ad valorem resource tax reform has a significant impact on revenue. Resource tax will be directly associated with resource prices, is conducive to regulating chemicals through tax profits, increase resource tax cost price to enter the market, increasing the government's tax revenue. Under the current tax system management mode, in addition to a central offshore petroleum resource tax return, all other resources by the local government is responsible for tax revenue collection and disposal, the resource tax reform, the tax rate of improvement and expansion will significantly increase the resources in place Government's resources tax revenue, so that the resource tax accounted for the entire fiscal revenue of local taxes continue to rise. After the resource tax reform, local government can get a lot of revenue in resource development areas, to enhance its own financial resources in the region. For the provision of local public goods, reduce environmental pollution, the destruction of resources and environmental management, as well as subsidies to support the industry needs to http://www.szdhsjt.com/jndzydx promote local economic development will have a certain role. Although the short-term resource tax is still a small tax revenue expected to be overestimated, its role will be very limited. Meanwhile, the larger revenue resource we should not tax reform in the short term to produce the goal, but should be the impact of energy and environmental protection in the long term produce is the focus, with the goal of sustainable economic and social development, resources Tax reform should serve to implement the scientific concept of development, the establishment of large strategic resources-saving and environment-friendly society. Resource tax reform on income distribution effects of resource tax reform is a correct market failures, with a redistributive effect of the tax burden. On the one hand, the government through taxes levied on the external costs of resource waste of resources and environmental pollution internalized, rationalized the profit level, and promote fair competition among enterprises species. After the resource tax reform, revenue was only able to compensate for the use of resources, but also to compensate for the loss of resources, loss of occupation after leaving the others to use the opportunity to cause. Also, due to the rich and poor consume different resources, through resource tax reform could make the tax burden shift occurs between rich and poor, it is a good play from a tax adjustment of income distribution function. Enterprise and pollution and protect the environment In addition, the resource tax reform through the tax subsidy for the rational and efficient use of resources, so that these enterprises generated internalize external costs, rationalizing profit levels, while reducing those businesses meet environmental requirements The tax burden.
Impact of tax reform on industrial investment resources by regulating the rate of change levied way, you can effectively curb predatory resource development, changes in economic development too dependent on resource consumption situation. Impact of resource tax reform on industrial investment will generally yield lower investment-related industries, which will reduce investment. When the use of the resource tax levied on the price of resources will improve the use of resources must use high-tech equipment, reduce the use of resources and improve resource utilization; resources when demand is reduced, it will Choi advanced equipment manufacturing enterprises to promote improved recovery rates. From this perspective, the resource tax reform will increase business costs, reduce corporate profits, is an issue for investors have to consider. Resources from the tax reform will lead to changes in tax policy-oriented enterprise development, resist and eliminate waste of resources, high energy consumption, high pollution production, will produce significant industrial upgrading and industrial transfer effects.
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