China's Resource Tax Reform: How to Balance Regional Fiscal Capacities?

• 来源期刊: 中国财政与经济研究（英文版）
• 关键词: Natural resources Rent distribution Resource tax Regional disparities of fiscal capacity
• 年，卷（期）: 2013,（2）
• 页码范围: 75-90
• 页数: 16页
• 语种: 英文

摘要

Many western provinces in China have advantages in developing industries of natural resources.To turn their resource advantages into economic advantages requires many systematic and institutional reforms in property rights,use of natural resources and distribution of rents,pricing,resource taxation and general transfer payments.This article discusses the role of resource tax in building regional fiscal capacity,and puts forth,based on international comparative experience,suggestions on the use of natural resources and rent distribution in China.