중국의 자원세제에 관한 연구

Abstract

China, an important player in the world’s resource market, is proceeding with resource tax reform. Resource tax, one of the local taxes in China, was established in 1984 to improve absurdity of the profit distribution among resource companies. Then due to the needs and demands of the society, the purpose of resource tax has been expanded to include the following: securement of local finance, development and efficient use of resources, prevention of environmental pollution, etc. In this paper, we analyzed how much resource tax as local tax is based on the basic principle of the local taxation in the re-organization process. We concluded, established through analysis that Chinese resource tax is not the suitable kind for local taxation. In order to accomplish its purpose, re-establishment of resource tax is required, and further actions are required for the re-establishment to take place. First, on the basis of the local taxation principle, when resource tax is taxed for the purpose of anti-environment pollution, it meets the benefit principle, and thus, it is suitable for local tax. Resource tax is suitable for local tax, because it can realize the benefit principle of local taxation. Second, resource tax is appropriate for central tax when it is used for the purpose of rational development and use of resources. To increase rational development and use of resources, one of the better ways is to reduce taxation on the development of high-efficiency energy, rather than plainly increasing tax. As a result, central tax is more suitable than local tax in this case. Third, resources are owned by the state, in other words, publicly owned, so shared tax is appropriate in this case to secure local budget.