Resource tax reform program may expand the scope of the second half of the levy

Following Shi Yaobin said the Ministry of finance tax administration resource tax reform program has been basically mature, said Xiao Jie, director of the State Administration of Taxation, one of the focus of the next tax reform, is the reform of resource tax system, strengthen the protection of resources. Tax authority yesterday revealed that the possibility of the introduction of resource tax reform program in the second half of this year is very large, but also the scope of resource tax levy will be expanded.

Groundwater extraction or incorporation

In the resource tax reform program, the scope of resource tax levy will also be adjusted and expanded." The tax authorities said that in the current macro policy background, energy conservation, resource utilization is increasingly becoming the focus of development. The resource tax reform plan will consider the original not included in the scope of resource tax collection of some natural resources are all included in the scope of resource tax levy, such as groundwater exploitation, to promote the comprehensive utilization of resources, to eliminate wasteful use.

From the price to be determined to distinguish between poor and rich

"Resource tax reform plan will be considered from the amount levied to ad valorem levy, namely fixed rate levy. But the ad valorem levy may not have strong pertinence, that is to say, can not distinguish between lean and rich refinement rate standard." The tax authority said.

At present, China's resource tax from the amount levied according to the principle that, in accordance with the exploitation to determine how much tax, such as an oil or oil or mine, mine is in accordance with the fixed tax per ton to fixed levy, mining a large number of resource tax levied more.

The reform of resource tax shall be levied in accordance with the method of ad valorem levy, that is to say, the fixed tax rate and the proportional tax. As a result, mineral and salt products sales price changes, although the resource tax rate is fixed, but the tax will follow the corresponding changes in the sales price, and the market changes closely linked. However, according to the sales price from the price on the way, it is difficult to distinguish between low-grade ores, mining rich difficult degree, but in accordance with the unified tax rate to the sales price.

In the reform of resource tax, it is more appropriate to collect the tax from the price and the amount of tax collection." The Ministry of Finance Research Institute researcher Sun Gang believes that the price fluctuates significantly when, according to the ad valorem levy taxes relatively ideal; but when the price is relatively stable, maintained from the amount of levy is a better choice. Such as "high pollution high sulfur coal, its price is relatively low, if the ad valorem levy way of resource tax, coal price is relatively higher than the low sulfur coal accounted for cheap."

Processing cost pressures will increase

Resource tax reform will lead to an increase in resource tax burden. It is estimated that the resource tax will be about 10 yuan per ton, up to $20 to $30 per ton." The tax authority said that the cost of resource tax increase, will encourage enterprises to increase the comprehensive utilization of resources to promote energy-saving emission reduction. At the same time, under the influence of price transmission, the cost pressure of processing enterprises will increase. Affected by the delay, this pressure will appear in second years.