Research on the Impact of Resource Tax Reform upon the Development in West China

摘要

The economy has been continuously growing along with constant changes and innovations in the resource tax system. Through the background and implication of resource tax reform as well as the mechanism of how such reform affects West China, we can find out the impact of such reform upon sustainable economic growth, the ecological environment and all sectors in West China. In order to further optimizing and upgrading the industrial structure in West China, in my opinion, we should take the following five countermeasures: 1) The scope of taxation is to be enlarged; 2) The tax rate is to be increased step by step; 3) The resource taxation mechanisms are to be integrated and simplified; 4) Preferential taxation polices are to be improved in West China; 5) Auxiliary reforms are to be carried out for the resource taxation.