Direct reporting network in Beijing in July 1st (economic information newspaper) following the camp changed to increase, the resource tax reform from July 1st to fully open, which marks the beginning of 2010, a comprehensive resource tax reform landing. The economic reference news reporter June 30 from the Ministry of Finance and the State Administration of taxation was informed that the related preparatory work has been fully in place, resources products from 1 onwards implementation of the ad valorem, water resources tax pilot will also in Hebei Province launched the first. In this regard, the resource tax reform will bring multiple bonus from today's intensive release.

"The resource tax reform, tax reform from the overall design on both ideal and reality." Division of the Ministry of finance tax affairs on June 30, deputy director of the Zhang Tianli said the resource tax reform are the main contents of fees into tax, this and after advancing coal, rare earth resources tax reform can be traced to the same origin.

According to reports, the current resource tax overlap, there are still some areas of unauthorized charges, increased the burden on enterprises. The reform will be mineral resources compensation fee rate to zero, to cease the levying of the price adjustment fund, banned the establishment of local fees fund projects, to further standardize the relationship between taxes and fees, from the source to block the hole charges.

In addition, fully open the resource tax reform ad valorem, establish directly linked to the resource tax and price adjustment mechanism, when resource prices rise, improve the enterprise benefit a corresponding increase in tax, when prices fell, benefit is reduced when enterprises less tax. The system adjustment and arrangement, can embody the principle of reasonable tax burden, can effectively regulate the resource income, properly raising fiscal revenue of the state, to help enterprises out of the current production and management difficulties, stimulate the vitality of the market.

Zhang Tianli said the reform as a whole does not increase the enterprise burden, in accordance with the before and after the reform of taxes and fees translation principles, overall consideration before annual mineral products market price factors, and resource tax, mineral resources compensation fee collection amount, unified accounts, reasonably determine the tax rate of all kinds of mineral products.

In addition, in the provisions of the tax rate, authorization provincial government proposed or determine the specific applicable tax rate, and asked the provincial government in estimating the specific tax rates, give full consideration to the local district resource endowment, the enterprise bear ability and clearing fees funds and other factors, to allow different resource conditions, different regions to determine the differential tax rate. In resources in recent years, prices continued to slump, the implementation of the resource tax reform ad valorem, and cooperate with the customs fees, measures and preferential tax policies, on the whole is to reduce the burden on enterprises.

According to estimates, in 2015 the coal related charges fund than before the reform reduced 36.6 billion yuan, the resource tax increased 18.5 billion yuan, one by one minus reckoning, can reduce the burden of coal enterprises about 181 million yuan, the overall resources of coal enterprises tax burden rate decreased from 7.95 to 5.69%, the average tons of coal burden 4.33 yuan. To faithfully implement molybdenum resources tax from ad valorem after the reform, the average tax burden by the amount of quota of about 10 yuan per ton dropped to 5.5 yuan, lightening effect, effectively protect the normal production and operation of mineral enterprises.

In addition, from the perspective of improving the tax system, the local government to give appropriate tax administration, this is a new attempt of local tax system, but also an important part of the resource tax reform. It is understood that the reform of resource tax reform is likely to be the largest in the tax system, one of the largest.

Resource tax is an important part of the local tax system, which has become the main source of revenue in the area of resource enrichment. Local government to better understand the local conditions of resources, production and operation of enterprises, market supply and demand, etc.. The reform in unify tax policies based on implementation of decentralization, giving local governments determine part resource tax items and tax rate, tax incentives and put forward the administration levy new tax proposals of Taxation, is conducive to local governments according to local conditions to develop related tax policies, better play the local government initiative, made a new attempt on the future of local tax system construction.

Reporters learned that resource tax legislation is also included in the agenda, in the resource tax reform to obtain basic experience and good effect, the legislative process is expected to start. 3

(original title: ad valorem tax reform fully open multiple bonus today released)

Editor: Xiao Shen

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