The Resource Tax Law is formally applied, mainly on the basis of an ad valorem tax.

Original title: Resource tax law is officially implemented and collection is based on ad valorem

As of September 1, the resourcesTax LawFormally implemented. “ChinaOperatingThe reporter learned from the State Tax Administration that after the resource tax legislation,Ad valoremThe method of taxation is primarily based on and supplemented by quantity-based taxes. It is understood that 164 elements listed in the current tax lawTaxAmong them, 158 tax items will be collected on an ad valorem basis.

A tax official from Hebei Province commented that the resource tax is applied ad valoremmechanism, Your tax burden will automatically increase or decrease with the rise and fall of the mine price.businessIn other words, the main basis for paying taxes is determined by themarketpriceIn the end, it was decided that this would rebuild the order of distribution of resource development revenues.

In fact, since August 26, 2019, the “Resource Tax Law of the People’s Republic of China” was passed for the twelfth session of the Standing Committee of the 13th National People’s Congress.meetingAfter review and approval, changes in the way the resource tax law is calculated and collected have also become a concern for businesses.

According to information from the Beijing Municipal Tax Office of the State Tax Administration, Beijing ResourcestaxSince the income scale exceeded 100 million yuan in 2017 due to the adjustment of the tax method, it has shown a significant downward trend in recent years. The estimated income from the resource tax 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, income from resource taxes from January to July this year was 102.3 billion yuan.Year with yearA decrease of 9.9%.

In this regard, the aforementioned Hebei Province tax staff analyzed that one of the reasons for the prior adoption of the resource tax was that the price of mineral resources was relatively high at that time.costThe impact is 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 “.

Ametallurgical industryThe source also told reporters that because steel prices were at historically high levels before, if collected on an ad valorem basis, the tax burden of the coal industry and the crude oil extraction industry would increase between 5 and 10 times. For companies, the tax burden would increase. The resulting cost expense 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. According to the thinking of the State Tax Administration, the ad valorem tax system solidified by the legislation on taxes on resources compensatesSpecific feeUnder the mechanism, the tax burden on resources is not linked to the price of the mineral.

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.

RighttaxpayerIn other words, resource tax legislation changes the “Regulations“Updated to law, basically keeping the framework of the current tax system and the general level of tax burden unchanged.societyAppropriate adjustments were made to the content of the development and reform requirements.

To improve the convenience of tax management, the tax department has also simplifiedTax periodAnd tax returnReport. 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, vehicle and vessel tax,Environmental protection tax, Tobacco tax,Tax on the occupation of agricultural land, Resource tax five main categories of resources and environmentTaxThe legislation has been completed, marking significant progress in China’s tax law.

　

(Source: China Business Network)

(Responsible editor: DF532)