Author(s)

Li Zhang

Corresponding Author

Li Zhang

Abstract

Since the reform and opening-up, China's economy has achieved rapid development. However, the process of economic development has also led to problems of resource shortage and environmental pollution. At present, the establishment of a sound and reasonable resource tax system can not only increase the state's fiscal revenue, but also help to comprehensively and effectively protect natural resources and alleviate resource waste and environmental pollution. Therefore, this paper takes the resource tax reform and its economic impact as the research object, which has positive and practical significance.

Keywords

Chinese Resource Tax Reform, Impact Study