The Resource Tax Law will be implemented on September 1st——
"Green Tax System" Takes Great Steps
Dong Bijuan, reporter of Economic Daily and China Economic Net
As an important component of my country's "green tax system", the resource tax law will come into effect on September 1. The Resource Tax Law establishes a tax rate form in which resource tax is mainly levied based on value and based on quantity based on the legal form, so that resource tax can better reflect market changes in resource prices, and make better use of taxation in promoting the construction of ecological civilization and The guiding role in high-quality development promotes the intensive use of resources. Currently, water resource tax reform is being piloted in 10 provinces, effectively curbing unreasonable water demand and promoting water conservation and protection.
As an important component of my country's "green tax system", the resource tax law will come into effect on September 1. Compared with the "Interim Regulations on Resource Tax of the People's Republic of China" promulgated by the State Council on December 25, 1993, what changes have been made to the Resource Tax Law? What role will it play in my country's ecological environment protection and enterprise innovation and development? This reporter interviewed industry insiders.
Better play a guiding role
Resource tax is an important local tax in my country, involving five categories of tax items: energy minerals, metallic minerals, non-metallic minerals, water and gas minerals and salt. From January to July this year, my country's resource tax revenue was 102.3 billion yuan.
Bai Yanfeng, dean of the School of Finance and Taxation of the Central University of Finance and Economics, told reporters: “The resource tax law has established a tax rate form in which resource tax is mainly levied based on ad valorem and supplemented by specific levy through the legal form, so that resource tax can better reflect resource prices. Changes in the market, better play the guiding role of taxation in advancing the construction of ecological civilization and high-quality development, and promote the intensive use of resources."
Bai Yanfeng believes that the reason why the resource tax law retains the taxation by quantity is also due to the scattered operation of a few resources such as sand and gravel, and the difficulty of tax collection. It reflects the unity of principle and flexibility in the legislative process and is more convenient for tax law. Implement and follow.
Li Xuhong, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, believes that the resource tax law simplifies tax declaration and reduces the cost of tax compliance. The original "Interim Regulations" stipulated that the taxpayer's tax payment period is 1, 3, 5, 10, 15 or 1 month, which shall be specifically verified by the competent tax authority based on actual conditions. The resource tax law stipulates that resource tax shall be declared and paid on a monthly or quarterly basis.
According to the Resource Tax Law, if the tax rate is specified in the "Tax Item Tax Rate Table", the specific applicable tax rate shall be determined by the people's government of the province, autonomous region, and municipality directly under the Central Government in the overall consideration of the taxable resource's grade, mining conditions, and impact on the ecological environment. The tax item and tax rate table shall be proposed within the tax rate range specified in the "Tax Item Tax Rate Table" and submitted to the Standing Committee of the People's Congress at the same level for decision. "This not only gives local tax powers, but also a further manifestation of the legal principles of taxation. It helps to mobilize local enthusiasm and makes the implementation of tax laws more tailored to local conditions. At the same time, it fully respects the tax power of provincial legislatures." Bai Yanfeng said.
Li Xuhong believes that through tax legislation to guide resource utilization behavior will help promote the realization of the optimal allocation of resources, play a role in the field of environmental protection and pollution prevention, and promote high-quality economic development. At the same time, the resource tax law gives full play to the regulatory role of resource tax in accordance with local characteristics, which is conducive to tailoring measures to local conditions and implementing precise policies to promote the coordinated development of regional resource development.
The green effect is constantly released
What changes can resource tax bring to enterprises? Consider an example. The Taxation Bureau of Qujiang District, Shaoguan City, Guangdong Province guides the green development of resource mining enterprises within its jurisdiction to improve the efficiency of enterprise resource utilization. From January to July this year, Dabaoshan Mining Co., Ltd. in Shaoguan City, Guangdong Province declared and paid 6 million yuan in resource tax, an increase of 5.07% year-on-year, reflecting the positive adjustment effect of the ad valorem system after resource price increases. At the same time, tax incentives also promote the conservation and efficient use of resources. The company has increased the comprehensive recycling and utilization of low-grade mines. From January to July, it processed a total of 990,000 tons of lead-zinc-containing low-grade mines, enjoying a resource tax reduction of 128,000 yuan. The person in charge of the company said, "The business model of'mining the rich and abandoning the poor' has become history. We have improved the utilization rate of resources by'eating dry and squeezing' low-grade mines, which not only improves economic efficiency, but also protects the green mountains and mountains." .
"The Resource Tax Law separates exemption and reduction items, further fixing and expanding resource tax tax benefits." Li Xuhong said. The resource tax is exempted in one of the following situations: one is the crude oil and natural gas used for heating during the extraction of crude oil and the transportation of crude oil within the scope of the oil field; the other is the coal-derived (bedded) gas that needs to be pumped by coal mining enterprises for safe production. .
The Resource Tax Law also clarifies that, in accordance with the needs of national economic and social development, the State Council can provide for exemption or reduction of resource tax for situations that are conducive to promoting resource conservation and intensive utilization and environmental protection.
Steady progress in water resource tax pilot
At present, my country's water resource tax reform is in the pilot stage, and the pilot scope covers 10 provinces including Beijing, Tianjin and Hebei.
"Water tax is based on the pilot projects in Hebei Province, selecting mature and representative regions to expand the pilot." Fan Yong, a professor at the Central University of Finance and Economics, believes that through the expansion of the pilot, the tax lever adjustment function has been further exerted and unreasonable control is effectively suppressed. Water demand promotes water conservation and protection. At the same time, it is conducive to enriching and improving the design of the water resource tax system, accumulating experience and creating conditions for the comprehensive introduction of the water resource tax system.
"The reform of the water resource tax has prompted us to greatly increase the awareness of active water saving, forcing companies to improve processes and improve water efficiency." According to the person in charge of Hebei Hengshui Yu'an Clothing Co., Ltd., the company adopted limited time water use and installed infrared sensors. Multiple water-saving measures such as water effluent, quota management, and recycling. So far this year, the company has reduced water tax expenditures by 123,800 yuan over the same period last year.
According to the person in charge of Finance of Hebei Jinpeng Coal Chemical Shaft Furnace Industry Co., Ltd., “In the past, our company has always used groundwater as an industrial water source. After the reform of the water resource tax, under the promotion of the taxation department, we have successively used surface water, saving 20,000 yuan in 2019. Water tax".
After taking measures such as purchasing surface water and installing smart water meters, Hebei Wu'an Yuhua Iron and Steel Co., Ltd. saw a significant drop in self-excavated groundwater from January to July this year, reducing the tax on water resources by about 10,000 yuan.