The introduction of the resource tax began to enter the countdown phase. A few days ago, Minister of Finance Xie Xuren said at the National Financial Work Conference that in 2010, a resource tax reform plan will be introduced in time to promote resource conservation and environmental protection.
Expanding the scope of taxation
According to the Provisional Regulations on Resource Tax, which came into effect on January 1, 1994, the scope of resource taxation includes crude oil, natural gas, coal, other non-metallic ore, ferrous metal ore, non-ferrous metal ore, and salt seven. class.
These seven categories of tax items still do not include some natural resources such as water, geothermal, forests, pastures and so on. Some experts suggest that this resource tax reform should include water resources in the scope of taxation, which will be conducive to the protection and rational development of water resources, and encourage enterprises to reduce water consumption through environmental protection technology.
The current resource tax is based on the method of quantitative assessment. The amount of resources collected in tons or cubic meters is levied on the fixed tax amount, which will lead to over-exploitation and waste of resources.
The reform plan will be based on the sale price, so that the tax burden fully reflects the changes in resource prices. A research report on resource tax by the Finance Department of the Ministry of Finance suggested that after the resource tax was changed to the ad valorem rate, the specific tax rate should be 5% to 15% of the sales price.
At present, the resource taxes and fees collected in China mainly include resource taxes, mineral resources compensation fees, mining area usage fees and oil special income funds. In addition, mining companies have to pay a series of administrative fees.
In recent years, although the Ministry of Finance and the State Administration of Taxation have repeatedly raised the resource tax on coal, oil and natural gas and molybdenum ore, manganese ore, rock gold, coking coal, lead-zinc ore, copper ore and tungsten ore, but now China's resources The tax burden is still at a low level.
Moderate price is the timing of reform
In fact, the resource tax reform plan formulated by the Ministry of Finance, the State Administration of Taxation and other departments was completed as early as the end of 2006. However, the CPI growth rate began to climb at the end of 2006, and the inflation trend caused the government to be alert, and the resource tax reform process was also delayed.
In 2007 and 2008, the CPI rose by 4.8% and 5.9%. In order to avoid the resource tax reform and further increase the pressure on price increases, the resource tax reform process was also postponed.
Since mid-2009, due to the impact of the financial crisis, CPI and PPI have been operating at low levels for a long time, and relevant departments have initiated price reforms for various resource products such as water, electricity, oil and gas.
The academic circles also called for the initiation of resource price reform and resource tax reform when there is no inflationary pressure, rationalizing resource prices, and promoting the transformation of economic development mode and economic restructuring.
Jia Kang, director of the Finance Department of the Ministry of Finance, repeatedly called for the end of 2009. There is no inflationary pressure at present. It is necessary to seize the opportunity to adjust the resource tax and tax, and wait until the CPI ends the negative growth and then discuss the prevention of actual inflationary pressures.
Resource reform has been given more emphasis on the adjustment structure and transformation of development methods. The industry believes that the low price of resource-based products is one of the reasons for the high energy consumption and high waste development.
Jia Kang believes that it is a good time to adjust the structure. It is suggested that the government should focus more on eliminating unnecessary monopoly factors, gradually promote further adjustment of the relationship between resources and products, and promote the adjustment of resource tax relations.
However, some scholars believe that this resource tax reform will bring certain pressure on prices, and the rise in the price of resource products may lead to an increase in the price of final consumer goods.
Expanding the scope of taxation
According to the Provisional Regulations on Resource Tax, which came into effect on January 1, 1994, the scope of resource taxation includes crude oil, natural gas, coal, other non-metallic ore, ferrous metal ore, non-ferrous metal ore, and salt seven. class.
These seven categories of tax items still do not include some natural resources such as water, geothermal, forests, pastures and so on. Some experts suggest that this resource tax reform should include water resources in the scope of taxation, which will be conducive to the protection and rational development of water resources, and encourage enterprises to reduce water consumption through environmental protection technology.
The current resource tax is based on the method of quantitative assessment. The amount of resources collected in tons or cubic meters is levied on the fixed tax amount, which will lead to over-exploitation and waste of resources.
The reform plan will be based on the sale price, so that the tax burden fully reflects the changes in resource prices. A research report on resource tax by the Finance Department of the Ministry of Finance suggested that after the resource tax was changed to the ad valorem rate, the specific tax rate should be 5% to 15% of the sales price.
At present, the resource taxes and fees collected in China mainly include resource taxes, mineral resources compensation fees, mining area usage fees and oil special income funds. In addition, mining companies have to pay a series of administrative fees.
In recent years, although the Ministry of Finance and the State Administration of Taxation have repeatedly raised the resource tax on coal, oil and natural gas and molybdenum ore, manganese ore, rock gold, coking coal, lead-zinc ore, copper ore and tungsten ore, but now China's resources The tax burden is still at a low level.
Moderate price is the timing of reform
In fact, the resource tax reform plan formulated by the Ministry of Finance, the State Administration of Taxation and other departments was completed as early as the end of 2006. However, the CPI growth rate began to climb at the end of 2006, and the inflation trend caused the government to be alert, and the resource tax reform process was also delayed.
In 2007 and 2008, the CPI rose by 4.8% and 5.9%. In order to avoid the resource tax reform and further increase the pressure on price increases, the resource tax reform process was also postponed.
Since mid-2009, due to the impact of the financial crisis, CPI and PPI have been operating at low levels for a long time, and relevant departments have initiated price reforms for various resource products such as water, electricity, oil and gas.
The academic circles also called for the initiation of resource price reform and resource tax reform when there is no inflationary pressure, rationalizing resource prices, and promoting the transformation of economic development mode and economic restructuring.
Jia Kang, director of the Finance Department of the Ministry of Finance, repeatedly called for the end of 2009. There is no inflationary pressure at present. It is necessary to seize the opportunity to adjust the resource tax and tax, and wait until the CPI ends the negative growth and then discuss the prevention of actual inflationary pressures.
Resource reform has been given more emphasis on the adjustment structure and transformation of development methods. The industry believes that the low price of resource-based products is one of the reasons for the high energy consumption and high waste development.
Jia Kang believes that it is a good time to adjust the structure. It is suggested that the government should focus more on eliminating unnecessary monopoly factors, gradually promote further adjustment of the relationship between resources and products, and promote the adjustment of resource tax relations.
However, some scholars believe that this resource tax reform will bring certain pressure on prices, and the rise in the price of resource products may lead to an increase in the price of final consumer goods.
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