China's resource tax began to be levied in 1984, and the collection targets are units and individuals engaged in the exploitation of mineral resources such as crude oil, natural gas and coal in China. 1994 the State Council promulgated the provisional regulations on resource tax, and determined the methods of universal collection and quota collection. Subsequently, with the approval of the State Council, since 20 10, the reform of ad valorem collection of resource taxes for six categories of crude oil, natural gas, coal, rare earth, tungsten and molybdenum has been implemented successively, and the related fee funds have been comprehensively cleaned up. The recently issued Notice clearly stipulates that the reform of resource tax ad valorem and the pilot reform of water resource tax will be implemented from July 20 16 1 day. 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.
Changing water resources fee into 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 in the scope of collection.
According to the Notice on Promoting Resource Tax Reform in an All-round Way issued by the two departments, China will carry out the pilot work of water resource tax reform, and take the lead in Hebei Province, adopting the mode of changing water resource fees into taxes, including surface water and groundwater in the scope of taxation, and setting the minimum tax standard for general water intake according to the actual water consumption, with the average surface water not less than 0.4 yuan per cubic meter and groundwater not less than 1.5 yuan per cubic meter. The specific classification of water intake and the applicable tax standard are proposed by the Hebei provincial government. Maintain the original burden level of normal production and domestic water. On the basis of summing up the pilot experience, the Ministry of Finance and State Taxation Administration of The People's Republic of China will gradually expand the pilot scope in other regions, and push it across the country when conditions are ripe.
Other natural resources will be gradually included in the scope of collection. Considering that the market development and utilization of forest, grassland, tidal flat and other resources are different in different regions, the conditions for comprehensive resource tax collection are not yet mature. This reform does not uniformly stipulate the taxation of forest, grassland, tidal flat and other resources nationwide, but for those with the conditions for collection, the provincial government is authorized to put forward specific proposals for resource tax collection according to the development and utilization of forest, grassland, tidal flat and other resources, which will be implemented after being approved by the State Council.
Most mineral products are levied ad valorem.
At present, the resource tax of most resource items in China is still levied by quota, 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, and cannot be automatically adjusted with the price change. When the price of resources rises, it is impossible to increase the tax 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 declines, which is not suitable for the development of mining market.
After the publication of the Notice, China will comprehensively push forward the ad valorem method. On the basis of the reform of ad valorem levy on the resource tax of crude oil, natural gas, coal, rare earth, tungsten and molybdenum, the reform will impose ad valorem levy on the vast majority of mineral products. However, starting from the principle of convenient collection and management, a few mineral products, such as clay, sandstone and so on, which are scattered in operation and are mostly cash transactions and difficult to control, are still subject to quantitative levy.
The reform will also reduce the compensation rate of mineral resources for all resource items to zero, stop levying price adjustment funds, and ban the charging fund projects set up by local governments for mineral resources violations, 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 mine and have high cost and comprehensive utilization, including reducing the resource tax by 50% and 30% respectively for qualified mineral resources mined by filling mining and depleted mines. At the same time, the people's governments at the provincial level are authorized to determine whether to reduce or exempt taxes on the mineral products extracted from low-grade mines, waste rocks, tailings, waste residue, waste water and waste gas that are encouraged to be used, so that local governments can make accurate policies according to local conditions.
For more 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 various tax items include raw ore, concentrate (or processed products of raw ore, the same below), gold ingots and sodium chloride primary products, which are implemented in accordance with the relevant provisions of the Table of Tax Rates of Resource Taxes attached to the Reform Notice. For other mineral products whose names are not listed, the people's government at the provincial level can set tax items for the main mineral products in the region according to the minerals, set tax items for the rest of the 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).
(1) Determination of 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.
Miscellaneous transportation expenses refer to the transportation expenses, construction funds, loading and unloading, warehousing and port miscellaneous expenses of taxable products from pithead or washing (processing) place to the station, wharf or the place designated by the buyer. Transportation fees should be accounted for separately from sales, and resource tax should be levied together if the corresponding credentials are not obtained or cannot be accounted for separately from sales.
(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, and when taxpayers sell raw ore, they should convert the sales of raw ore into the sales of concentrate and pay resource tax; If the object of taxation is raw ore, taxpayers selling concentrates processed from raw ore should convert the concentrate sales into raw ore sales and pay resource tax. In principle, the conversion ratio 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 on standard gold ingots. Taxpayers who sell 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, feasibility, fairness and reasonableness, and reported to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.
II. Determination of the applicable tax rate of resource tax
The people's governments at the provincial level shall propose or determine the applicable tax rate of resource tax in the region according to the requirements of the Reform Notice. When calculating the specific applicable tax rate, we should fully consider the factors such as the local resource endowment, the enterprise's affordability and clearing up the charging fund, and determine it according to the principle of shifting taxes and fees before and after the reform, and the amount of resource tax paid by enterprises in recent years, mineral resources compensation (the amount of resource tax paid by iron ore mining enterprises is calculated according to the standard of 40% tax) 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.
III. Preferential policies and management of resource tax
(1) The resource tax shall be reduced by 50% for the mineral resources mined by filling mining 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 separation zone with the advance of mining face.
(2) The resource tax shall be reduced by 30% for the mineral resources mined in depleted mines with the actual mining life of more than 15 years.
A mine in depletion period refers to a mine in which the remaining recoverable reserves fall below 20% (inclusive) of the original designed recoverable reserves or the remaining service life does not exceed 5 years, which is determined by a single mine under the mining enterprise.
(3) The people's government at the provincial level shall determine whether to grant tax reduction or exemption to the mineral products extracted from low-grade ore, waste rock, tailings, waste residue, waste water and waste gas that are encouraged to be used.
Four, on the * * * associated minerals tax exemption.
In order to promote the comprehensive utilization of * * * associated minerals, taxpayers mine and sell * * * associated minerals, and if the sales of * * * associated minerals and main mineral products are accounted for separately, the resource tax will not be levied on * * * associated minerals temporarily; If there is no separate accounting, resource tax will be levied on the associated minerals according to the tax items and applicable tax rates of the main mineral products. Unless otherwise provided by the Ministry of Finance 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 transferred for 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 the gold ingots are sold or used for their own purposes. Taxpayers who sell self-mined ore or gold concentrate and crude gold processed from self-mined ore shall pay resource tax when selling raw ore or gold concentrate and crude gold, and shall not pay resource tax when transferring it for use.
Investment, distribution, debt repayment, gift and barter of taxable products are regarded as sales, and 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.
VI. Other matters
(1) Taxpayers who further process taxable products with taxable products for which resource tax has been paid shall not pay resource tax. Taxpayers who sell taxable products by mixing untaxed products and taxed products or by mixing and processing them shall accurately account for the purchase amount of taxable products, and may deduct the purchase amount of taxable products when calculating the sales amount of processed taxable products; If they are not accounted for separately, the resource tax shall be calculated and paid together.
(2) Taxpayers who mine raw ore before July 20 16 1 or process concentrate from their own raw ore and sell it after July 20 16/will pay resource tax according to the provisions of this Notice; If the contract for the sale of taxable products signed before July 20 16 1 has received the sales amount or obtained the proof of claiming the sales amount after July 20 16, the resource tax shall be paid according to the provisions of this notice; For the concentrate (or gold ingot) sold after July 20 16 1, if the raw ore (or gold concentrate) used has paid the resource tax according to the specific quantity quota, and it is accounted separately from the taxable concentrate (or gold ingot), the resource tax will no longer be paid.
(3) The tailings, waste residue, waste water, waste rock, waste gas, etc., which have paid resource tax according to the sales volume of raw ore before July 20 16, shall be reused, and the mineral products extracted from them shall not be paid resource tax.
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