Research on the Resources Tax System in China Based on Scarcity Rent Theory and National Reference

This paper is based on the scarcity rent theory which emphasizes the resources price should consist of marginal cost of winning, marginal User Cost(scarcity rent)and marginal social cost. guided by this theory, having a bird eye on the foreign resources tax system, we found that the design of Chinese resources tax system was so fragmentary, rent dissipation is very serious. To change the present condition, it is imperative to reform the mechanism of resources price by building up resources tax system.