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Original title: The resource tax law is officially enforced and collection is based on ad valorem values. Source: China Business News
As of September 1, the Resource Tax Law was officially implemented. A reporter from China Business News learned from the State Tax Administration that after the resource tax legislation, the tax method will be based on ad valorem calculation and supplemented by volume calculation. It is understood that among the 164 tax items listed in the current tax law, 158 tax items will be taxed on an ad valorem basis.
A tax official from Hebei Province commented that according to the ad valorem mechanism, the tax burden of the resource tax will automatically increase or decrease with the rise and fall of the mine prices. For companies, the main basis for paying taxes is determined by the stipulated time. Finally, the market price of the resource is determined, which will reconstruct the order of distribution of income from resource development.
In fact, since August 26, 2019, after the “Resource Tax Law of the People’s Republic of China” was revised and passed by the twelfth session of the Standing Committee of the 13th National People’s Congress, the change In the method of taxation of the resource tax law has also become a concern of companies. .
According to information from the Beijing Municipal Tax Office of the State Tax Administration, the scale of the tax revenue on Beijing resources exceeded 100 million yuan in 2017 due to adjustments in the calculation method, and has shown a significant downward trend in recent years. Estimated tax revenue on resources in 2020 is 40 million yuan.
At the national level, revenue from resource taxes has also shown a downward trend. According to data from the Ministry of Finance, resource tax revenue from January to July this year was 102.3 billion yuan, a year-on-year decrease of 9.9%.
In this regard, the aforementioned Hebei Province tax staff analyzed that one of the reasons for the earlier adoption of the resource tax was that the price of mineral resources was relatively high at that time. If all were collected on an ad valorem basis, the impact on the cost of the business would be more obvious.
“Since Xinjiang’s pilot resource tax reform, national policies have actively advocated resource protection and rational development. In addition, the mining industry in some areas has also issued policies prohibiting new construction and expansion, which has caused the mining volume of mineral resources to decrease in recent years. It is practical to promote the collection method based on ad valorem “.
A person in the steel industry also told reporters that because steel prices were at historically high levels before, if they were applied ad valorem, the tax burden on the coal industry and the crude oil extraction industry would increase. between 5 and 10 times. , The cost expenditure caused by the increased tax burden will increase considerably.
According to Liu Yi, deputy director of the Property and Behavioral Tax Department of the State Tax Administration, after the official implementation of the Resource Tax Law, the resource tax will be applied on an ad valorem basis, as which encourages the use of the resource tax to organize income, promote resource conservation and intensive use and ecological environment. Protection and other aspects.
It should be noted that, although the 158 tax items are taxed based on value, there are still some tax items that can be taxed depending on the convenience of collection and management. It mainly includes six tax items, namely geothermal, mineral water, limestone, sandstone, other clays and natural brine.
Based on the aforementioned taxpayer analysis, the resource tax will be applied in parallel with the ad valorem for some time in the future. Of course, ad valorem is the main method. The ad valorem calculation method will make the calculation more convenient. You will also avoid mass consumption caused by the tax.
This is also the purpose of this reform of the resource tax law. In the thinking of the State Tax Administration, the ad valorem tax system solidified by the legislation on resource taxes has compensated for the lack of link between the burden of the resource tax and the prices of minerals under the mechanism of specific fees.
Liu Yi believes that the legislative thinking of the Resource Tax Law reflects the implementation of the legal principles of taxation. The Resource Tax Law has fully absorbed the experience and practices of the resource tax reform, which not only consolidates the results of the reform and amplifies the effect of the reform, but also provides for the pilot program of ongoing water tax reform. The legal basis.
In the case of taxpayers, the resource tax legislation enacted the “Provisional Resource Tax Regulation of the People’s Republic of China”, which basically keeps the current framework of the tax system and the level of taxation unchanged. the tax burden, and makes the necessary adjustments to the content that does not meet the requirements of the reform and economic and social development. .
To improve the convenience of tax processing, the tax department has also simplified the deadline and tax filing. The journalist learned that the declaration of the new resource tax law cancels the original rules for filing taxes on days 1, 3, 5, 10 and 15, and retains the monthly filing and increases the quarterly filing to minimize the burden on taxpayers. Tax burden.
With the completion of the resource tax legislation, the top five resource and environmental taxes, including vehicle and boat tax, environmental protection tax, tobacco leaf tax, tax on agricultural land occupation and resource tax have been legislated, marking significant progress in China’s tax law.
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