In accordance with the spirit of the notice of the Ministry of Finance, the National Development and Reform Commission, and the State Administration for Industry and Commerce on issues related to the cessation of collection of individual industrial and commercial household management fees and market management fees, the relevant matters are hereby notified as follows: 1. Cancellation of coal tax and fee collection based on temporary administrative issuance documents
Business management fee items in the project.
2. Lower the coal price adjustment fund collection standard from 35 yuan/ton of coal to 10 yuan/ton of coal.
3. The adjusted coal price adjustment fund will be merged into coal taxes and fees for unified collection.
The adjusted coal tax collection items are tentatively divided into seven taxes, eight fees and four generations.
Seven tax items: value-added tax (preliminary levy), business tax (preliminary levy), urban construction tax, education surcharge, resource tax, personal income tax, farmland occupation tax; eight fee items: mineral resource compensation fees, soil erosion prevention and control fees
, enterprise standard sewage discharge fees, flood control and security funds, afforestation funds, forest vegetation restoration fees, land reclamation fees, soil and water conservation facility compensation fees; four collection items: coal mine safety technical service fees, township coal mine maintenance fees, work-related injury insurance fees
, Coal Price Adjustment Fund.
The adjusted coal tax collection standard is 70 yuan/ton of coal.
4. Strict collection and management measures.
Coal taxes and fees are levied on a scale based on the principle of “source control, coal mine purchase tickets, scale-based collection, and empirical verification.”
The specific operating methods are still implemented in accordance with the documents issued by the interim government.
5. This adjustment of coal tax and fee collection items and standards is highly policy-oriented, involves a wide range of areas, and involves a large workload. All departments at all levels must pay great attention to it, effectively strengthen leadership, strengthen coordination, and support and cooperate with each other, especially all departments.
Relevant functional departments and relevant towns must take the overall situation into consideration, do a solid job in their respective tasks, and promote the smooth progress of the actual collection of mineral product taxes and fees in our county.