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Original title: The resource tax law goes into effect today, what impact will it have on business production?
As of September 1, 2020, the “Resources of the People’s Republic of ChinaTax Law“Begin implementation. Provisional resource taxRegulationsLaw lifting, resource tax lawbusinessWhat is the impact on production? The reporter recently interviewed relevant departments, business representatives, experts, and academics.
Pull up the natural resource protection net
As an important part of the green tax system, the resource tax law is adapted to the economy on the basis of keeping the current framework of the tax system and the level of tax burden unchanged.societyThe new development situation and new requirements have strengthened the role of the resource tax in promoting conservation and intensive use of resources, increasingJohnsonEnvironmental protection functions.
According to Bu Xianglai, Director of the Property and Behavioral Tax Department of the State Tax Administration, the resource tax lawTaxCarried out a unified standard, adjusted the specificTax rateDetermine authority and standardize reductiontax freepolitics. At the same time, according to the resource tax lawAuthorizationRegulations, provinces, autonomous regions,MunicipalityIt has also successively reviewed and approved the specific applicable tax rates, calculation methods andTax reductionSpecific methods.
For example, in Shanxi, in order to encourage enterprises to increase the comprehensive utilization rate of resources, promote full use of resources, avoid resource waste and environmental pollution, taxpayers who extract mines co- associated or low grade will be based on geological studies.reportThe resource tax will be reduced by 30% if the taxpayer extracts tailings, and the resource tax will be exempt.
Jiang Yajuan, vice dean of the School of Economics and Law at the Southwest University of Political Science and Law, said that all localities strictly follow the authorized elements of the Resource Tax Law to introduce specific tax rates for resource taxes. , specify the specific tax rates applicable to the related tax purposes and optimize the methods of taxation andtaxPreferential policies and, for the first time, the impact of resource development on the ecological environment are taken as an important factor in determining the resource tax rate, which favors the active role of the resource tax in The environmental protection.
Promote the transformation and corporate ecological update
Improving the quality of green development requires not only seeing greenmarketThe main body adds momentum to fuel the green transformation and development of the company. The resource tax law implements a taxpayer-centered approach.ServiceConcept, unifiedElements of the tax system, Simplify tax filing, standardize preferential policies and achieve evident progress in implementing the reform requirements of “decentralization, management and service” and optimizing the tax business environment.
There are 164 resource tax items, which cover all discovered minerals and salt. The tax rate on the resource tax element shall be implemented according to “Table of the tax rate on the resource tax element”. The Resource Tax Law stipulates the monthly or quarterly declaration and payment, and the declaration term has been changed from 1, 3, 5, 10, 15 or 1 month to 15 days, which is consistent with other taxes and reduces paying taxes. The frequency of people’s declarations has effectively reduced the tax burden. At the same time, the Resource Tax Law uniformly regulates tax items and determines tax rates by classification, which provides a system basis for simplifying tax returns.
ShandongJinling MiningLimited actionsthe companyThe person in charge is deeply moved by the tax convenience that the resource tax law brings: “We produce both iron ore and fine iron powder. Currently, iron ore sales must be calculated by index of conversion, which is not only complicated, but also not good. Understanding. After the implementation of the Resource Tax Law, the two tax rates for the raw mineral and the profit are clarified directly for the mineral companies of iron, so it is easy to calculate and declareprofitableUp”.
While experiencing the convenience of tax handling, Chongqing can invest in new energyLimited liability companyI also sawBusiness transformationOpportunity to update.Corporate financeDirector Liang Yi said: “The new factors in the resource tax lawSafe productionWith the tax exemption policy for coalbed methane to be mined, the company’s resource tax is expected to be reduced by almost 2 million yuan a year. This money can be used to add smart waste separation equipment and improve resource utilization. “
(Source: Lanzhou Evening News)
(Responsible editor: DF380)
I solemnly declare: The purpose of this information is to spread more information, and it has nothing to do with this booth.
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