For example:
A bag of raw coal, 80 yuan.
The coal washing plant consumed water and electricity worth 10 yuan, and washed this bag of raw coal (excluding loss).
The coal preparation plant thinks that the profit should be increased 10 yuan.
So the price of this bag of coal preparation is 100 yuan.
According to the regulations of various provinces, there are generally two algorithms for conversion rate:
1. Coal preparation conversion rate = (average coal preparation price-average coal preparation cost-average coal preparation profit)-average coal preparation price.
Two, coal conversion rate = average selling price of raw coal ÷ (average selling price of coal preparation × comprehensive recovery rate)
According to these two algorithms, we calculate according to the above examples respectively:
A, coal preparation conversion rate = (100-10-10) ÷100 = 80%.
Second, the coal preparation conversion rate = 80 ÷ (100×100%) = 80%.
Extended data:
Resource tax characteristics
(A) the scope of taxation is narrow
Natural resources are the natural sources of means of production or means of subsistence, which include a wide range, such as mineral resources, land resources, water resources, animal and plant resources and so on.
The scope of resource tax collection in China is narrow, and only some mineral products and salts with large differential income, universal resources and easy collection and management are selected as the scope of tax collection.
With the rapid development of China's economy, rational utilization and effective protection of natural resources will become more and more important. Therefore, the scope of resource tax collection should be gradually expanded. The scope of resource tax collection in China includes mineral products and salt.
(two) the implementation of differential tax ad valorem collection.
On July 1 day, 2006, China implemented the resource tax reform, and the resource tax collection method was changed from quantitative collection to ad valorem collection.
(three) the implementation of source collection
No matter whether the mining or production unit belongs to independent accounting, the resource tax is stipulated to be controlled at the source of the mining or production place, which not only takes care of the interests of the mining place, but also avoids the loss of tax revenue. This is different from the tax paid by other independent accounting units.
function
1. Adjusting the differential income of resources is beneficial for enterprises to compete at the same level.
2. Strengthening resource management is conducive to promoting the rational development and utilization of enterprises.
3. The cooperation with other taxes is conducive to the overall function of tax leverage.
4. National mineral resources development and utilization tax. The purpose of levying resource tax is to make the differential income of advantageous natural resources owned by the state and eliminate the unreasonable profit distribution of enterprises caused by the advantages and disadvantages of resources.
Reform goal
Xie, Minister of Finance, published an article in Economic Daily 2 1, interpreting the report of the 18th National Congress of the Communist Party of China, expounding the goal of accelerating the reform of fiscal and taxation system in the next step, and proposing to further promote the reform of resource tax. In addition to promoting the ad valorem collection of coal resource tax as soon as possible and appropriately raising the tax burden level, water resources will be included in the scope of resource tax collection in due course in the future to promote resource conservation and environmental protection.
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