What are the changes in the process of adjustment and reform of China s resource tax?

Legal analysis: In order to promote the conservation and intensive utilization of resources and environmental protection, promote the transformation of economic development mode, and standardize the resource tax system, China has implemented the reform of ad valorem coal resource tax nationwide since December 1. Compared with the previous policy of calculating and levying on the quantity, the difference of one word has brought a lot of changes.

According to the policy, the calculation and collection of coal resource tax will be calculated and levied according to the sales revenue multiplied by the prescribed proportional tax rate, and the tax rate range is 2% 10%, and the specific applicable tax rate shall be determined by the provincial ** according to the specific conditions of the region. Resource tax is a tax levied to protect and promote the rational development and utilization of state-owned natural resources and to appropriately adjust the income from resource grading. China's resource tax was levied in 1984, when resource products were taxed according to the method of "quantity and quota".

At the same time as the implementation of the ad valorem calculation and collection of coal resource tax, from December 1, 2014, the compensation rate for coal, natural gas and mineral resources will be uniformly reduced to zero nationwide, and the collection of coal, natural gas and natural gas will be stopped.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levies, levies, tax reductions, tax exemptions, tax refunds, tax payments, or other decisions that contradict tax laws and administrative regulations.

Legal analysis: In order to promote resource conservation, intensive profit, and environmental protection, promote the transformation of economic development mode, and standardize the resource tax system, China has implemented the reform of ad valorem coal resource tax nationwide since December 1. Compared with the previous policy of calculating and levying on the quantity, the difference of one word has brought a lot of changes.

Legal basis: Constitution of the People's Republic of China Article 53 Citizens of the People's Republic of China must abide by the Constitution and laws, keep the secrets of the country, protect public property, abide by labor discipline, abide by public order, and respect social morality.

Legal Analysis: China Initiates Coal Resource Tax Reform. At the same time as the implementation of the ad valorem calculation and collection of coal resource tax, from December 1, the compensation rate for coal, natural gas and natural gas will be reduced to zero nationwide, and the collection of coal, natural gas and natural gas will be stopped.

Legal basis: Administrative Measures for the Collection and Administration of Coal Resource Tax (Trial).

Article 4 When calculating the taxable sales of coal, the deduction of transportation costs, construction costs and miscellaneous expenses arising from the transportation and unloading, warehousing, and port miscellaneous expenses incurred in the sales of raw coal and washed coal of taxpayers shall be implemented in accordance with the provisions of the supplementary notice of the Ministry of Finance and the State Administration of Taxation on the relevant policies of coal resource taxes and fees (CS 2015 No. 70). The vouchers to be deducted include the relevant invoices or other vouchers that have been reviewed by the in-charge tax authorities.

If the transportation cost is significantly higher than that of the local market**, resulting in the low level of taxable coal products**, and there is no justifiable reason, the in-charge tax authorities have the right to reasonably adjust the tax calculation**.

Article 5 The conversion rate of coal washing shall be determined by the finance and taxation departments of provinces, autonomous regions and municipalities directly under the Central Government or their authorized municipal finance and taxation departments according to the regional distribution of coal resources, coal quality and other conditions, reflecting the principle of improving the coal washing rate and promoting the clean utilization of coal and environmental protection.

Once the conversion rate of washed coal is determined, it will remain relatively stable in a tax year in principle, but it can be adjusted when there are major changes in the coal market and the cost of washing.

The formula for calculating the conversion rate of washed coal is as follows:

Formula 1: Conversion rate of washed coal (average sales of washed coal - average cost of washing - average profit of washing process) 100% of average sales of washed coal

The average sales of coal washing, the average cost of washing and the average profit of washing can be calculated and determined according to the average level of the local industry in the previous year.

Formula 2: Conversion rate of washed coal Average sales of raw coal (average sales of washed coal Comprehensive ** rate) 100%.

The average sales of raw coal and the average sales of washed coal can be determined according to the average level of the local industry in the previous year.

Comprehensive ** rate = the quantity of washed coal 100% of the amount of raw coal before washing

The current resource tax system can no longer meet the needs of economic system reform and the construction of a "two-type" society, and there are mainly the following outstanding problems: First, the tax basis is inelastic and cannot reasonably and effectively adjust the resource income. At present, the resource tax of most resource items is still levied on a fixed amount, and the relatively fixed tax standard is not linked to the resources that reflect the relationship between supply and demand and the degree of scarcity, and cannot be automatically adjusted with the change.

When the resources can not be increased accordingly, it is difficult to reduce the burden on enterprises in a timely manner when the downturn, and the function of resource tax to organize income and regulate the economy declines, and the development of the mining market is not adaptable. Second, the scope of taxation is narrow, and many natural resources are not included in the scope of taxation. At present, the scope of resource tax collection is limited to mineral products and salt, and resources such as water, forests, grasslands, and tidal flats that are closely related to production and life are not included in the scope of collection, and cannot fully play the role of resource tax in promoting resource conservation and protection.

Third, taxes and fees overlap, and the burden on enterprises is unreasonable. There are many charging projects involving mineral resources in various places, and many of them are the same as the objects, methods and links of resource tax collection, and the adjustment function is similar, resulting in overlapping resource taxes and fees, and increasing the burden on enterprises. Fourth, the concentration of tax power is not conducive to mobilizing local enthusiasm.

In addition to the marine natural gas resource tax, other resource taxes are local revenues, but the local government only has the right to determine the specific applicable tax rate of a small number of mineral products, and the tax rate of most mineral products is determined by the unified and accurate stool, and the local government can not improve the relevant policies according to local conditions and time conditions, which is not conducive to mobilizing the enthusiasm of its economic development and organizing income.

In order to solve the above-mentioned outstanding problems and meet the needs of the development of the economic situation, it is necessary to comprehensively promote the reform of resource tax and improve the resource tax system.