Resource tax reform transfusion information channel real economy _ _ _ China accounting perspective network is required accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners
Hot summer coal in winter coal Before, gradually returned The For coal-producing province , This round of coal prices rose, and the situation is slightly different, although the coal bosses earn pours, but Sexual fried mine figure was significantly reduced. In the State Administration of Taxation property and Deputy Director It seems that this is exactly The results of the reforms. The first half of this year, Shanxi coal prices rose a round, the cumulative price of tons of coal rose to 433 yuan, up 201 yuan, an increase of 87%. Correspondingly, the same period of coal resources Into the 13.9 billion yuan, up 151%, compared with the amount of fixed before the reform by 11.1 billion yuan, coal resources and coal prices to achieve "positive correlation." Since last year China has fully pushed the resource tax reform since the end of June this year, A total of eligible enterprises to reduce the resource tax nearly 4.2 billion for the transformation and upgrading of enterprises to bring new impetus. The increase in resource taxes not only inhibits speculative speculation, but also allows coal mines to start saving resources. "Ad valorem levy established a tax and resource prices directly linked to the regulatory mechanism to make resource tax And reflect the market supply and demand and resource advantages and disadvantages of the ore price is conducive to regulating resources , To ensure the sustainable and healthy operation of the resource industry, improve the efficiency of resource use, while enhancing the ecological awareness of the whole society. " Hu Yijian on the "China Times" reporter said. Correct Panzhihua Iron and Steel Mining Company, low-grade iron ore for a long period of time are "tasteless." "Resource tax reform before the old To take from the amount of the amount of taxation methods, regardless of the exploitation of high-grade iron ore or mining low-grade iron ore, each commitment to 5.7 yuan of resources tax, with ore prices, low-grade ore High grade ore 3 times. The company lacks the use of low-grade mine power, choose low-grade mine idle. "Panzhihua Iron and Steel Mining Company Responsible person told reporters. However, in the resource tax from the price after the reform, the new tax system determined by iron ore , For high-grade, low-grade ore no longer "as a sight ", The tax burden is more fair and reasonable. "After the reform, the ad valorem of the conditions for the occurrence of resources, high prices, high taxes, poor conditions, low prices less tax through the price of leverage to promote the rational use of resources." Central Professor Fan Yong said. After the reform, resource tax revenue and ore prices to keep pace with the increase or decrease. Price increase tax increase, rational Space makes the business conscious Coal production, to prevent the industry overheating; the same time, the government leveraging the resource tax reform, the accumulation of financial resources and used to reduce production capacity, resettlement workers, environmental protection and other aspects of a year a total of 143 million tons of production, exit capacity 23.25 million tons. This will not only help the healthy development of mining enterprises, but also for mine management, environmental protection has played a strong role in promoting. "Now the company every ton of low-grade ore to pay the resource tax 1.5 yuan, and the need to pay before the reform of 5.7 yuan, down 73%." The financial official said. At present, Panzhihua Iron and Steel Mining is actively promoting the process upgrade, increase the comprehensive utilization of low grade ore. "This reform reduced the business , For enterprises to build green mines to provide ample funds, effectively promoted the transformation of new and old enterprises, transformation and upgrading. " Secretary Yang Yongjun introduction. in , Such a comprehensive utilization is a greater expansion. "We are planning to recover the associated fluorite, the future may become one of the larger fluorite mine." Luoyang Molybdenum Told the "China Times" reporter. After the reform of the resource tax, the associated mine is not levied, and the associated ore from the molybdenum mining enterprises brings great benefits to the enterprises. A large number of large enterprises not only through technological innovation, equipment upgrading and increased investment Associated mine for recycling, while the re-election of slag and tailings, to maximize the local environment and business efficiency to achieve a win-win situation. By the end of 2015, Work conference to make the deployment, the "to the production capacity" on the supply side of the structural reform of the first, made coal and other mining industry to strictly control the increase, to prevent new excess capacity. On the basis of summing up the pilot experience of resource tax reform of crude oil and coal, this time, the resource tax reform will be levied into ad valorem. According to statistics, by the crude oil, coal and other major resource prices rose rapidly in the first half of this year the country 26 provinces resource tax to achieve income, its Western, , And other provinces resource tax revenue increased by 142%, 122% and 109%, accounting for The total revenue reached 32%, 20% and 15%, respectively, over the same period last year increased by 19%, 12% and 9%. Not only that, but more importantly, the resource tax in the central area Also play an important role. Resource tax reform clearly stipulates that after the reform of income distribution to further tilt to the local mineral resources compensation fee into the resources after tax all the place, the central is no longer divided into, so that the actual increase in local disposable income, help to speed up the establishment of local Resource development ecological environment damage compensation mechanism, change the resource advantages for economic advantages and financial advantages. It is understood that the relevant departments are fully summed up the experience of resource tax reform, planning to steadily expand the scope of water resources tax pilot, to promote the work of resource tax legislation to further promote resource tax reform. In the case of In the case of



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