China News Service, Beijing, August 30 (Reporter Zhao Jianhua) The "Resource Tax Law of the People's Republic of China" will be implemented on September 1. The Resource Tax Law guides enterprises to increase investment in technology research and development, take the road of green development and safe production, and "should eat gold from the slag and squeeze them."
According to Bu Xianglai, Director of the Property and Behavioral Tax Department of the State Administration of Taxation, compared with the Provisional Regulations on Resource Tax, the Resource Tax Law has uniformly regulated tax items, adjusted the specific tax rate determination authority, and regulated tax reduction and exemption policies. At the same time, in accordance with the authorization provisions of the Resource Tax Law, various provinces, autonomous regions, and municipalities have successively reviewed and approved specific applicable tax rates, calculation methods, and tax reduction and exemption methods for taxable resources in their respective regions.
In Shanxi, a province with large resources, in order to encourage enterprises to increase the comprehensive utilization rate of resources, to promote the full use of resources, to avoid resource waste and environmental pollution, taxpayers who mine co-associated ores and low-grade mines shall be based on the geological survey report and The resource tax is reduced by 30% for the record certificate of mineral resource reserves; the resource tax is exempted for taxpayers who mine tailings.
In Henan Province, the local area included 75 minerals with proven reserves and issued mining licenses into the taxation scope, covering all resource items currently developed in the province, and taking overall consideration of resource grade, mining conditions and impact on the ecological environment. The applicable tax rate and calculation method for each tax item are determined, and taxes are used to create a "protection net" for natural resources.
Jiang Yajuan, deputy dean of the School of Economics and Law of Southwest University of Political Science and Law, said that in accordance with the authorization of the Resource Tax Law, various regions have issued specific tax rates applicable to resource taxes, setting out specific applicable tax rates for related tax purposes, optimizing taxation methods and preferential tax policies, and will develop them for the first time The impact of resources on the ecological environment, as an important factor in determining resource tax rates, is conducive to the positive role of resource taxes in protecting the environment.
The Resource Tax Law provides for monthly or quarterly declaration and payment, and the deadline for declaration has been changed from 1, 3, 5, 10, 15 or 1 month to 15 days, which is consistent with other taxes and reduces tax payment 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, providing a system basis for simplifying tax declarations.
The person in charge of Shandong Jinling Mining Co., Ltd. is deeply touched by the convenience of taxation brought by the resource tax law. “We produce both iron ore and fine iron powder. The current sales of iron ore must be calculated by conversion ratio. The calculation is not only complicated, but also not easy to understand. After the implementation of the Resource Tax Law, the two tax rates of raw ore and beneficiation were directly clarified for iron ore companies, so that calculation and declaration are much easier."
Tan Heng, director of the Taxation Science Research Institute of the State Administration of Taxation, said that it is necessary to focus on promoting the formation of green development methods and lifestyles through taxation methods, and help to take the civilized development path of production development, rich life and good ecology. (Finish)