Table of Contents

Environmental Taxation and Green Fiscal Reform

Environmental Taxation and Green Fiscal Reform

Theory and Impact

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Soocheol Lee, Kazuhiro Ueta, Janet E. Milne and Hope Ashiabor

Against a backdrop of intense political interest it is more important than ever to explore the role of fiscal policy in achieving environmental sustainability. Environmental Taxation and Green Fiscal Reform skilfully explores the various ranges of environmental and energy policies needed for an environmentally sustainable future.

Chapter 14: Effects and issues of the 2010 resource tax reform in Xinjiang

Yanmin He

Subjects: economics and finance, environmental economics, public finance, environment, energy economics, energy policy and regulation, environmental law, law - academic, environmental law, tax law and fiscal policy, politics and public policy, environmental politics and policy


Resource taxation has received wide attention in recent years. Government intervention through tax policy instruments is well recognized as essential for optimal exploration of mineral reserves, the maximization of mineral rents, the maintenance of environmental standards, and the creation of incentives for reinvestment of mineral rents. Some industrialized countries have already imposed various kinds of resource tax on natural resources, such as a severance tax in the United States, a mining tax in Canada, and a mine products tax in Japan. China’s resource tax system was implemented in 1984 under the Draft Regulations on the Resource Tax. This system levies and collects a tax on enterprises and individuals in China engaged in the extraction of crude oil, natural gas, coal, and metallic and non-metallic products. However, systemic deficiencies in the resource tax system have become apparent as China has pursued its reform and opening-up policy and its economic conditions have changed (Zhang 2007; An & Jiang 2008; Fu 2012; Li and Du 2008; Wang 2010). Although the system was previously reformed in 1993 under the Provisional Regulations on the Resource Tax, the tax system has not been modified again during the past 20 years. Beginning in 2010, the government began a resource tax reform pilot program centered in the Xinjiang Uygur Autonomous Region (hereinafter, ‘Xinjiang’ or ‘autonomous region’). Compared with other areas in China, the western regions possess more abundant resources but have relatively underdeveloped economies and weak financial bases.

You are not authenticated to view the full text of this chapter or article.

Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.

Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.

Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.

Further information