Detailed rules for the implementation of the hotte

2022-10-20
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Detailed rules for the implementation of resource tax collection

on November 1, the detailed rules for the implementation of the Provisional Regulations of the people's Republic of China on resource tax (hereinafter referred to as the "detailed rules") issued by the Ministry of Finance station officially came into force

according to the detailed rules, crude oil and natural gas resource taxes will be levied ad valorem. Although the current production capacity development rate of plastic flexible packaging industry is 5%; The coal resource tax is levied on a specific basis. The tax rate of coking coal is 8 yuan/ton, and that of other coals is yuan/ton

"the reform of resource tax on oil and gas is relatively large. In order to facilitate the collection of local governments, the Ministry of finance will issue a specific notice on oil and gas collection in the past oneortwo weeks, including a package of policy tools." An expert close to the Ministry of Finance told this newspaper

there are also local finance system officials from western provinces who believe that the resource tax rate of coal is too low, and the local coal resource tax rate determined in the detailed rules is slightly unfair

on October 24, the Ministry of Finance and the State Administration of Taxation said in their questions on the revision of the resource tax regulations that the tax rate of crude oil and natural gas was temporarily levied at the rate of 5%, but the detailed rules did not use temporary words, which made it clear that the tax rate of oil and gas was a fixed tax rate, both of which were 5%

this also means that the tax rate of oil and gas will be levied according to the fixed tax rate. According to the decision of the state to publicly revise the resource tax regulations on October 10, the tax rate of crude oil and natural gas is floating, and the tax rate should be 5% - 10% of sales

in response to this change, the aforementioned experts close to the Ministry of Finance said that the Ministry of Finance and the State Administration of taxation have legal basis, which lies in Article 3 of the revised resource tax regulations

this article stipulates that the specific applicable tax rate of taxpayers shall be determined by the Ministry of Finance in consultation with the relevant departments of the State Council within the range of tax rates specified in the resource tax items and tax rates table attached to these regulations, based on the resource grade and mining conditions of taxable products exploited or produced by taxpayers

"in other words, this article authorizes the two ministries and commissions to determine a specific applicable tax rate within the floating tax rate range of oil and gas after consultation with the relevant departments of the State Council." The above-mentioned experts close to the Ministry of Finance said

he further pointed out that the two ministries and commissions chose a lower tax rate among the floating tax rates of oil and gas in order to facilitate the collection. After all, the resource tax collection of oil and gas from specific amount to specific price is a great change

according to the detailed rules, the coal resource tax is levied on a specific basis, in which the coking coal tax rate is 8 yuan/ton, and the tax rates of other coal are specific to various provinces and cities. Each province and city has a tax rate ranging from yuan/ton, of which the lowest tax rate in Anhui is 2 yuan/ton, and the lowest tax rate in Henan is 4 yuan

"there are no rules for tax rates everywhere. Some provinces and cities have similar geological conditions and coal resource conditions. Why is there a big difference in tax rates? For example, why is the difference between Beijing and Hebei, Guizhou and Yunnan still 0.5 yuan/ton?" The staff of the local finance department said to Ji, "the determination of tax rate should ensure fairness."

he further pointed out that the problem of coal resource tax is that the tax rate standard is too low, which does not match the current coal price of yuan/ton. If such a tax rate is spread equally on the coal price, it is almost no charge, which is equivalent to giving resources to enterprises for free, and the coal resource tax is only symbolic

it is found that the problem of low tax rate exists not only in coal, but also in other non-metallic raw ores. According to the detailed rules, the resource tax rate of jade is 20 yuan/ton, and the tax rate of gem and gem grade diamond can control the operation rate of the experimental machine to 10 yuan/ton through the console. "What is the significance of such a low tax rate? Many times, it is not worth the cost of taxation." The staff of the aforementioned local financial system said

he called for changing the resource tax collection method of coal and other non-metallic raw ores from the current ad valorem to ad valorem as soon as possible, so as to improve its tax rate level and reflect its resource scarcity and ecological cost. "If the above reform is difficult, the tax rate can be increased at the next revision of the resource tax regulations."

"compared with foreign countries, China's resource tax collection level is indeed low as a whole, and there is still much room for improvement in the current tax rate basis and price transmission impact." Lin Boqiang said

note: the reprinted content is indicated with the source. The reprint is for the purpose of transmitting more information about new achievements obtained in domestic lithium resource exploration, and does not mean to agree with its views or confirm the authenticity of its content

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