Notice of RetractionAnalysis of international experience on the China´s resource tax reform

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

How to increase the resource tax´s function to adjust differences in incomes based on the differential utilization of resources, the compensation function concerning the use of resources and protection function of resources are attracting more and more attention from the world. According to the comparison among the resource taxes in OECD countries, this article points out that China´s present resource-tax and due system is, in some aspects, unreasonable, which includes problems like the insufficient adjustment on ranges, the small extent of collecting taxes, the actual low tax burden and the confusing relationship between tax and due, etc. In view of the above problems, this paper puts forward some practical advises on policies like the extent of collecting taxes should be enlarged, the amount of resource taxes and dues collected should be increased and the compensation fees on resources should be added, etc.