China's resource tax began to be levied in 1984, and the collection targets are units and individuals engaged in the exploitation of crude oil, natural gas, coal and other mineral resources in China. From 65438 to 0994, the State Council promulgated the provisional regulations on resource tax, and determined the methods of universal collection and fixed collection. Subsequently, with the approval of the State Council, since 20 10, the reform of ad valorem collection of crude oil, natural gas, coal, rare earth, tungsten and molybdenum resources has been implemented one after another, and the relevant fee funds have been comprehensively cleaned up. The recently issued notice clearly stipulates that the pilot reform of resource tax ad valorem and water resource tax will be implemented from July 16 to July 1. Expand the scope of resource tax collection, carry out the pilot work of water resource tax reform, implement the reform of ad valorem collection of mineral resource tax, and comprehensively clean up the charging funds involving mineral resources.
Water resources fee changed to tax.
Prior to this, the scope of resource tax collection in China was limited to mineral products and salt, and resources such as water, forests, grasslands and beaches closely related to production and life were not included.
According to the Notice on Comprehensively Promoting Resource Tax Reform issued by the two departments, China will carry out the pilot work of water resource tax reform, and take the lead in adopting the mode of changing water resource fees into taxes in Hebei Province, including surface water and groundwater in the scope of taxation, and setting the minimum tax standard according to the actual water consumption. The average surface water is not less than 0.4 yuan per cubic meter, and the average groundwater is not less than 1.5 yuan per cubic meter. The specific classification of water consumption and the applicable tax standards are proposed by the Hebei provincial government and reported jointly with the Ministry of Finance. Maintain the original burden level of normal production and domestic water. The Ministry of Finance and State Taxation Administration of The People's Republic of China will, on the basis of summing up the pilot experience, gradually expand the scope of the pilot in other regions, and push it across the country when conditions are ripe.
Other natural resources will also be gradually included in the scope of collection. Considering the different market development and utilization of forest, grassland, beach and other resources in different regions, the conditions for comprehensive collection of resource tax are not yet mature. This reform does not uniformly stipulate the taxation of forests, grasslands, beaches and other resources nationwide, but for those who have the conditions for collection, the provincial government is authorized to put forward a specific plan for resource tax collection according to the development and utilization of forests, grasslands, beaches and other resources, which will be implemented after being approved by the State Council.
Most mineral products are levied at ad valorem.
At present, the resource tax of most resource items in China is still levied in a fixed amount, and the relatively fixed tax standard is not linked to the resource price that reflects the relationship between supply and demand and the scarcity degree, so it cannot be adjusted automatically with the price change. When the price of resources rises, it is impossible to increase taxes accordingly, and it is difficult to reduce the burden for enterprises in time when the price is low. The function of resource tax in organizing income and regulating economy has declined, which is not suitable for the development of mining market.
After the announcement, China will comprehensively promote ad valorem taxation. On the basis of the reform of ad valorem taxation of crude oil, natural gas, coal, rare earth, tungsten and molybdenum resources, the reform will impose ad valorem taxation on most mineral products. However, based on the principle of easy collection and management, a small number of mineral products, such as clay, sand and gravel, which are scattered and difficult to control, are still subject to quantitative collection.
The reform will also reduce the mineral resources compensation rate of all resource projects to zero, stop collecting price adjustment funds, and ban the charging fund projects set up by local governments for mineral resources violations, thus effectively reducing the burden on enterprises.
In addition, in order to promote the comprehensive utilization of resources, this reform gives tax incentives to resources that are difficult to exploit, high in cost and difficult to comprehensively utilize, including reducing the resource tax by 50% and 30% respectively for qualified mineral resources mined by filling mines and depleted mines. At the same time, the provincial people's government is authorized to determine whether to reduce or exempt mineral products, waste rocks, tailings, waste residue, waste water and waste gas mined in low-grade mines that are encouraged to be used, so that local governments can make precise policies according to local conditions.
For details, please refer to the Notice on Specific Policy Issues of Resource Tax Reform.
Notice on specific policy issues of resource tax reform
I. Determination of tax basis for resource tax
The tax basis of resource tax is the sales volume or sales volume of taxable products, and the tax objects of each tax item include raw ore, concentrate (or processed products of raw ore, the same below), gold ingots and sodium chloride primary products, which shall be implemented in accordance with the relevant provisions of the Resource Tax Rate Table attached to the reform notice. For other mineral products that are not listed, the provincial people's government can set tax items for the main mineral products in the region according to the minerals, and set tax items for the remaining mineral products according to the categories, and determine the tax targets according to the main forms of their sales (such as raw ore and concentrate).
Determination of (1) sales volume
Sales refers to the total price and extra-price expenses charged by taxpayers to the buyers for selling taxable products, excluding VAT output tax and transportation expenses.
Transportation and miscellaneous expenses refer to the transportation expenses, construction funds, loading and unloading, storage and port miscellaneous expenses of taxable products from the pit or washing (processing) place to the station, wharf or the place designated by the buyer. Transportation expenses should be accounted for separately from sales. If the corresponding credentials are not obtained or cannot be accounted for separately from sales, resource tax should be levied together.
(two) on the conversion or conversion of raw ore sales and concentrate sales
In order to fair the tax burden between raw ore and concentrate, for the same taxable product, the tax object is concentrate. When taxpayers sell raw ore, they should convert the raw ore sales into concentrate sales and pay resource tax. If the object of taxation is raw ore, and the taxpayer sells concentrate processed from raw ore, the concentrate sales should be converted into raw ore sales and resource tax should be paid. In principle, the conversion rate or conversion rate should be calculated by the selling price of raw ore, the selling price of concentrate and the dressing ratio, and can also be calculated by the sales volume of raw ore, the average cost and profit of processing links.
Gold mines are taxed according to standard gold ingots. Taxpayers selling gold ore and gold concentrate should convert their sales into gold ingot sales and pay resource tax according to the above provisions.
The conversion ratio or conversion rate shall be determined by the provincial finance and taxation department according to the principle of simplicity, fairness and reasonableness, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
Two. Determination of applicable tax rate of resource tax
According to the requirements of the reform notice, the provincial people's government proposes or determines the applicable tax rate of resource tax in this region. When calculating the specific applicable tax rate, we should give full consideration to the local resource endowment, the enterprise's bearing capacity, clearing the charging fund and other factors, and determine it according to the principle of tax and fee transfer before and after the reform, the amount of resource tax paid by enterprises in recent years, the compensation fee for mineral resources (the amount of resource tax paid by iron ore mining enterprises is calculated according to the tax standard of 40%) and the market price level of mineral products. In principle, one tax rate is set for a mineral, and two tax rates can be set for a few minerals with different resource conditions and different regions.
Three. Preferential policies and management of resource tax
(1) Reducing the resource tax by 50% for the mineral resources mined by filling under buildings, railways and water bodies according to law.
Filling mining refers to the mining method of filling waste rock, tailings, waste residue, construction waste and special filling qualified materials into goaf or isolation area with the advancement of mining face.
(2) For the mineral resources mined by exhausted mines with the actual mining life exceeding 15 years, the resource tax shall be reduced by 30%.
A mine in depletion period refers to a mine whose remaining recoverable reserves are less than 20% (inclusive) of the original designed recoverable reserves or whose remaining service life does not exceed 5 years, which is determined by a single mine under a mining enterprise.
(3) The people's government at the provincial level shall decide whether to grant tax reduction or exemption to mineral products extracted from low-grade ores, waste rocks, tailings, waste residue, waste water and waste gas that are encouraged to be used.
Four, about ×××× associated minerals tax exemption.
In order to promote the comprehensive utilization of * * * associated minerals, taxpayers mine and sell * * * associated minerals, and the sales of * * * associated minerals and major mineral products are accounted for separately, so no resource tax will be levied on * * * associated minerals for the time being; If there is no separate accounting, resource tax shall be levied on the associated minerals according to the tax items and applicable tax rates of the main mineral products. Unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, such provisions shall prevail.
Five, about the resource tax payment link and tax payment place.
Resource tax is calculated and paid in the sales or self-use of taxable products. If the concentrate products are processed with self-collected raw ore, the resource tax will not be paid when the raw ore is converted to use, and the resource tax will be paid when the concentrate is sold or used for its own use.
Taxpayers who process gold ingots with their own raw ore shall pay resource tax when selling or using gold ingots for their own use. Taxpayers who sell raw gold from self-mining ore or gold concentrate and self-mining ore processing pay resource tax when selling raw ore or gold concentrate and raw gold, and do not pay resource tax when transferring and using it.
The investment, distribution, debt repayment, gift and barter of taxable products are regarded as sales, and the resource tax is calculated and paid in accordance with the relevant provisions of this notice.
Taxpayers should pay resource tax to the mining area of mineral products or the production area of salt. Where a taxpayer mines or produces taxable products within the scope of this province, autonomous region or municipality directly under the Central Government, and its tax payment place needs to be adjusted, it shall be decided by the provincial local tax authorities.
Other matters of intransitive verbs
(1) Taxpayers who deeply process taxable products for which resource tax has been paid into taxable products shall not pay resource tax. Taxpayers who mix untaxed products with taxable products or mix them for processing and selling taxable products shall accurately calculate the input tax of taxable products, and may deduct the input tax of taxable products when calculating the sales of processed taxable products; If it is not accounted for separately, the resource tax shall be calculated and paid together.
(2) Taxpayers who mine raw ore before July of 1, 20 16, or process concentrate with self-mined raw ore and sell it after July of 1, 20 16, shall pay resource tax in accordance with the provisions of this circular; If the sales contract of taxable products signed before July/20 1 6 receives the sales amount or obtains the evidence of claiming the sales amount after July/20 16, the resource tax shall be paid in accordance with the provisions of this notice; For concentrates (or gold ingots) sold after July, 2006 1 2065438, if the raw ore (or gold concentrate) used has paid the resource tax according to the specific number of quota calculation method, the resource tax will no longer be paid.
(3) Tailings, waste residue, waste water, waste rock, waste gas, etc. 20 1 July 61If the resource tax has been paid according to the sales volume of raw ore, it will be reused, and the mineral products extracted from it will not be paid resource tax.
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