Mala Finance and Economics: The resource tax law is here!

Since September 1, the "Resource Tax Law of the People's Republic of China" has been implemented.

After the completion of resource tax legislation, the five major resource and environmental taxes, including vehicle and vessel tax, environmental protection tax, tobacco leaf tax, farmland occupation tax, and resource tax, have all been enacted, marking significant progress in taxation legislation.

The development of resources must neither waste nor pollute the environment, and “green mining” should be realized.

What are the important changes in the resource tax system established by the resource tax law from the rise of the provisional regulations on resource tax to law? What resource tax preferential policies can taxpayers enjoy? What is the impact on enterprise production? Mala Finance and Economics reporter interviewed relevant departments and experts.

164 taxable resource items, covering all minerals that have been discovered so far

Liu Yi, deputy director of the Property and Behavior Tax Department of the State Administration of Taxation, said that compared with the original resource tax system, the major changes in the resource tax law can be summarized as "one expansion, two regulations, and three clarifications.

——Expanded the scope of taxation.

——Tax items are standardized and refined.

——Regulate the tax reduction and exemption management.

——Clarified the method of dividing the jurisdiction of tax rate by classification and classification.
Fixed tax rates are imposed on strategic resources such as crude oil, natural gas, medium and heavy rare earths, tungsten, and molybdenum, which are directly determined by the tax law.
Other taxable resources are subject to a range tax rate, which is determined by the tax law, and the provincial people's government is authorized to propose the specific applicable tax rate in the region, and report to the standing committee of the people's congress at the same level for decision.
This approach can not only guarantee the country's need for macro-control of strategic resources, but also fully authorize local governments, which is conducive to mobilizing local governments' enthusiasm for strengthening management, and reflects the reform ideas of improving the local tax system.

——Clarified the taxation method based on ad valorem.
The resource tax legislation has consolidated the results of the reform of resource tax ad valorem taxation, and legally established a resource tax levy method that is based on ad valorem taxation and supplemented by ad valorem taxation.
Among the 164 tax items listed in the tax law, 158 tax items are levied ad valorem, and the remaining 6 tax items can be levied ad valorem or levied based on the convenience of collection and management, mainly geothermal, mineral water, limestone, and sandstone.
, Other clays, natural brines.

——Clarified that the tax rate is set separately according to the raw ore and beneficiation.
The resource tax legislation is based on the summary of reform experience to further simplify and standardize the tax system.
The tax rate is changed to set tax rates for raw ore and mineral processing.
This not only ensures the fairness of tax burden, but also facilitates tax declaration.
It is an optimization of the resource tax system.

　　In accordance with the authorization provisions of the Resource Tax Law, various provinces, autonomous regions, and municipalities have also successively reviewed and approved specific applicable tax rates, calculation methods, and tax reduction and exemption methods for taxable resources in their respective regions.

　　The Standing Committee of the People’s Congress of Henan Province recently issued the "Decision on the Applicable Tax Rates of Resources Tax in Henan Province", which included 75 minerals with proven reserves and issued mining licenses into the taxation scope, covering all currently developed in the province.
The resource item determines the applicable tax rate and calculation method for each tax item.
In Shanxi, in order to encourage enterprises to increase the comprehensive utilization of resources, taxpayers who mine co-associated ores and low-grade mines shall be subject to a 30% reduction in resource tax based on the geological survey report and the record certificate of mineral resources; The tailings are exempt from resource tax.

　　Jiang Yajuan, deputy dean of the School of Economics and Law of Southwest University of Political Science and Law, believes that all localities strictly follow the authorized items of the Resource Tax Law to introduce specific tax rates for resource taxes, list specific applicable tax rates for relevant tax purposes, optimize taxation methods and preferential tax policies, and For the first time, the impact of development resources on the ecological environment is taken as an important factor in determining the resource tax rate, which is conducive to giving play to the positive role of resource tax in protecting the environment.

　　Standardize preferential policies to simplify tax declarations and effectively reduce the tax burden

　　So, the resource tax law is here, what impact will it have on enterprises, and how will taxation be changed?

　　According to reports, the Resource Tax Law implements the taxpayer-centered service concept, unifies the elements of the tax system, simplifies tax declarations, standardizes preferential policies, and has made significant breakthroughs in implementing the reform requirements of "delegating control and servicing" and optimizing the tax business environment.
.

　　For example, the resource tax law stipulates monthly or quarterly declaration and payment, and the declaration period is changed from 1, 3, 5, 10, 15 or 1 month to 15 days, which is consistent with other taxes and reduces The taxpayer’s reporting frequency has been improved, and the tax burden has been effectively reduced.
At the same time, the Resource Tax Law uniformly regulates tax items and determines tax rates by classification, providing a system basis for simplifying tax declarations.

　　“We produce both iron ore and fine iron powder.
At present, the sales of iron ore must be calculated through conversion ratios, which is not only complicated to calculate, but also difficult to understand.
After the implementation of the Resource Tax Law, it is directly clear to iron ore companies.
The two tax rates for raw ore and beneficiation make it much easier to calculate and declare.
" The person in charge of Shandong Jinling Mining Co.
, Ltd.
said.

　　Not only is taxation more convenient, there are also many preferential policies for resource tax, which are also particularly attractive.

　　Liu Yi said that according to the different powers for determining tax reduction and exemption policies, tax reduction and exemption policies can be roughly divided into three categories:

　　-Tax reduction and exemption policies uniformly stipulated by the Resource Tax Law.
The Resource Tax Law provides for preferential policies that have been implemented for a long time and have proven effective in practice.
Such as the encouragement of oil and gas exploitation and the safe production of coal enterprises and the encouragement of full exploitation of resources and the reduction of resource taxes.

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