On September 1, the "Resource Tax Law of the People's Republic of China" was formally implemented, and the results of the reform of resource tax ad valorem calculation have since become law. So far, the five major resource and environmental taxes, including vehicle tax, environmental protection tax, tobacco leaf tax, farmland occupation tax, and resource tax, have all been enacted.
How will resource tax promote resource intensive development and utilization and green development? What impact does the new tax law have on companies and individuals? The reporter interviewed relevant departments, enterprises, experts and scholars.
The green water and green mountains are the golden and silver mountains. The implementation of the Resource Tax Law, on the basis of maintaining the current tax system framework and the overall level of tax burden, has strengthened the function of resource tax in promoting resource conservation and intensive use and strengthening ecological and environmental protection, and has created a solid foundation for green water and green mountains. "Protection Net".
One of the highlights of this resource tax legislation is that the tax items are standardized and refined, and the taxation method of resource tax is established by law, which is based on ad valorem levy and supplemented by specific levy. The listed 164 tax items cover the current tax items. Of all the minerals and salt discovered, 158 of them are levied on an ad valorem basis.
Liu Yi, deputy director of the Property and Behavioral Taxation Department of the State Administration of Taxation, explained that the ad valorem system has made up for the lack of link between resource tax burden and mine price under the previous specific quota mechanism. "Under the ad valorem system, the resource tax burden will automatically increase or decrease with the rise and fall of mine prices, which is conducive to promoting resource conservation and intensive use."
Henan included 75 minerals with proven reserves and issued mining licenses into the taxation scope, covering all resource items developed in the province, and taking into account the resource grade, mining conditions and the impact on the ecological environment.
In order to encourage enterprises to increase the comprehensive utilization of resources and avoid waste of resources and environmental pollution, if taxpayers mine co-associated ores and low-grade ores, they will reduce the resource tax by 30% based on the geological survey report and the record certificate of mineral resources; People who mine tailings are exempt from resource tax.
Jiang Yajuan, deputy dean of the School of Economics and Law of Southwest University of Political Science and Law, said that for the first time, the impact of resource development on the ecological environment is taken as an important factor in determining the resource tax rate, which is conducive to the positive role of resource tax in protecting the environment.
It is worth noting that the new resource tax law expands the scope of taxation, expressing the scope of taxation as "development of taxable resources", which is different from the original "mining products and salt production", and actually includes water resources, etc. It is expected to play a role in regulating the rational use of water resources in the future. "The Resource Tax Law authorizes the State Council to impose a water resource tax on units and individuals that draw surface water or groundwater in accordance with the needs of the national economy and social development. This provides a legal basis for water resource tax reform and reserves room for reform." Yi said.
"We produce both iron ore and fine iron powder. Previously, the sales of iron ore had to be calculated through conversion ratios, which was not only complicated to calculate, but also difficult to understand. After the implementation of the Resource Tax Law, it was directly clear to iron ore companies. The two tax rates for raw ore and beneficiation are much easier to calculate and declare." said the person in charge of Shandong Jinling Mining Co., Ltd.
Convenience of tax processing is the common feeling of resource tax taxpayers: retain monthly tax declarations and increase quarterly tax declarations; the reporting period will be unified within 15 days; tax rates will be set separately for ore and beneficiation... The Resource Tax Law unifies and simplifies the tax system Tax declaration has been improved, preferential policies have been standardized, and the taxation business environment has been optimized for enterprises.
"Within 3 years of the implementation of the Resource Tax Law, the resource tax will be reduced by 50% on the coal replaced by filling mining. Based on the company's annual filling capacity of 600,000 tons, the company is expected to enjoy a tax reduction of 11.22 million yuan." Xishan Coal and Electricity (Group) Co., Ltd. According to the relevant person in charge of the responsible company, the company is the country's largest coking coal production base and the first batch of circular economy pilot units in the country. The resource tax reduction has greatly encouraged the company's gangue filling and mining project and promoted the green mining of coal resources. .
Under the traditional operation method, coal mining will produce a large amount of waste gangue. The piled gangue hills not only occupy farmland, but also pollute the environment. The filling mining method can "turn waste into treasure": as the working face advances, the gangue is filled into the goaf or separation zone to achieve "replacement of coal with gangue", improve the coal mine recovery rate, reduce waste discharge, and prevent The ground collapsed. "The gangue filling and mining not only allows enterprises to obtain tax reductions, but also reduces the enterprise's waste disposal fee by 7.5 million yuan, protects groundwater, reduces geological disasters, and largely solves the environmental pollution and relocation problems of surrounding villages. More!" said the relevant person in charge of Xishan Coal and Electricity.
Chongqing Nengtou Yu New Energy Co., Ltd. saw an opportunity for enterprise transformation and upgrading from the precise tax preferential policies. The extraction of coalbed methane is one of the company's businesses. Coal-bed methane is a high-quality clean energy that occurs in coal seams and co-occurs with coal, with methane as the main component. When it reaches a certain concentration in the air, it will easily explode in case of open fire. Therefore, if coalbed methane is mined before coal mining, not only can this high-quality energy be fully utilized, it can also reduce the probability of accidents and ensure production safety. Benefiting from the newly added tax exemption policy for coalbed methane for safe production in the resource tax law, Liang Yi, the company’s financial director, calculated an account: “The company expects to pay nearly 2 million yuan less resource tax a year. Used to add intelligent waste selection equipment and improve resource utilization."
The tax reduction and exemption policy has facilitated the realization of the "two-way drive" of encouragement and restriction, guiding enterprises to increase investment in technology research and development, taking the road of green development and safe production, and "scouring for gold in the scum, eating dry and squeezing" resources, making resource tax a promotion A benign "catalyst" for resource conservation and intensive utilization and high-quality economic development.
The resource tax law is clear, and the tax rate is determined by classification. In addition to the fixed tax rate directly determined by the tax law for strategic resources such as crude oil, natural gas, medium and heavy rare earths, tungsten, and molybdenum, other taxable resources are subject to a range of tax rates, which are determined by the tax law. , And authorize the provincial people's government to propose the specific applicable tax rate in the region and report to the standing committee of the people's congress at the same level for decision. "This method can not only guarantee the country's need for macro-control of strategic resources, but also fully authorize local governments, which is conducive to mobilizing local governments to strengthen management." Liu Yi said.
The tax law also authorizes localities to decide to introduce a number of tax reduction and exemption policies, including granting taxpayers who have suffered major losses due to accidents or natural disasters during the mining or production of taxable products, as well as the mining of associated ores, low-grade ores, and tailings. Two policies including tax reduction and exemption.
Resource tax collection and management requires the coordination of the finance and taxation departments and the relevant departments. In Henan, the finance and taxation department took the lead in coordinating the multi-departmental joint meetings to leverage the advantages of third parties such as industry associations to strengthen resource tax management before and after; in Shaanxi, finance, taxation and natural resources departments at all levels penetrated more than 760 resource tax taxpayers Investigate, collect index data, and make careful calculations to make the implementation plan for the authorized items of the Resource Tax Law fit the reality to the greatest extent; in Jiangxi, the taxation department coordinated with the finance, natural resources and other departments to organize and carry out the province's resource tax special survey, which classified more than 100,000 According to the data, the calculation of tax rates for 89 tax items has been completed... In the process of preparing for the implementation of the resource tax law, various regions have formed a positive and interactive multi-sectoral co-governance pattern.
Tan Heng, director of the Taxation Science Research Institute of the State Administration of Taxation, pointed out that in the future, we should focus on promoting the formation of green development methods and lifestyles through taxation methods, and help to take the civilized development path of production development, rich life and good ecology. In the next step, the taxation department will focus on serving the "six stability" and "six guarantees" overall situation, promote the implementation of the resource tax law, promote green development, and build a beautiful China.
Source: Chemical Network
