%0 Journal Article
%T Resources Tax in China and Sustainable Development<br>基于可持续发展视角的资源税定位研究
%A LIU Lijia
%A <br>刘立佳
%J 资源科学
%D 2013
%I 
%X The theoretical basis of a resource tax and whether functional positioning is reasonable, influence the effects of these taxes and determine the direction of reform. This paper studies the theoretical basis of resources tax from the perspective of sustainable development. This paper argues that the theoretical bases of resources tax to promote the sustainable utilization of resources should be externality theory rather than theories based on resource rent and differential rent. The country should levy the resources tax by virtue of its political right instead of property right. This paper positions detailed functions of resource tax using the theoretical framework of resource value compensation. Under a framework of resource value compensation, the cost of resource utilization can be divided into the owner cost, producer cost and external cost. Compensation for owner costs and producer costs is a market transaction activity, which can be adjusted by the market and does not require government intervention. It is inappropriate to compensate for environmental pollution costs contained in the external cost by means of resource tax. The resources tax should be positioned to compensate for uneven external costs related to resource consumption across different intergenerational distributions. The resources tax should adjust unsustainable problems of intergenerational distribution during resource utilization under the guidance of externality theory.
%K Resources
%K Sustainable utilization
%K Theoretical base of resources tax
%K Orientation of resources tax<br>资源可持续利用
%K 资源税理论依据
%K 资源税定位
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=B5EDD921F3D863E289B22F36E70174A7007B5F5E43D63598017D41BB67247657&cid=B47B31F6349F979B&jid=9DEEAF23637E6E9539AD99BE6ABAB2B3&aid=AE8DAD4245F3E9A99BD340A1616F5825&yid=FF7AA908D58E97FA&vid=6209D9E8050195F5&iid=CA4FD0336C81A37A&sid=67969BA850333433&eid=9C65ADEB5990B252&journal_id=1007-7588&journal_name=资源科学&referenced_num=0&reference_num=27