The core of implementing this preferential policy is the correct identification of coal mine exhaustion period and coal filling mining replacement, but the identification of the two is technical and professional, so it is difficult for tax authorities to confirm them independently. In order to avoid expropriation disputes and guard against law enforcement risks and tax risks, State Taxation Administration of The People's Republic of China and the National Energy Administration have made clear the relevant issues.
The announcement stipulates that a tax reduction and exemption system will be implemented for coal mined in the coal mine depletion period and coal replaced by filling mining, and taxpayers can enjoy preferential treatment without submitting filing materials for approval. When taxpayers declare for the first time the resource tax relief project and filling mining of exhausted coal mines, they need to file the list of coal mines and related materials that meet the tax reduction conditions issued by the coal industry management department with the competent tax authorities. In the future, when declaring tax reduction every year, if the recoverable reserves of coal resources in this coal mine have not increased, there is no need to issue materials. This can not only prevent false tax reduction projects, but also reduce the burden on coal enterprises.
According to the announcement, a depleted coal mine refers to a coal mine whose remaining recoverable reserves fall below 20% (inclusive) of the original designed recoverable reserves, or whose remaining service life does not exceed 5 years, which is determined by a single coal mine under a coal enterprise. Filling mining is a coal mining technology that fills goaf or isolation zone with gangue, fly ash, construction waste and special filling materials with the advance of working face. Taxpayers should declare tax reduction according to the sales volume of raw coal replaced by filling mining, and provide relevant raw coal production and sales volume.
The announcement also clarified the calculation method of filling mining instead of coal. If a taxpayer installs a metering device at the filling mining face, the metering quantity shall be regarded as the quantity of coal replaced by filling mining. If no metering device is installed, it shall be calculated according to the injection filling amount and the injection-production ratio of the current period.
The relevant person in charge of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China pointed out that in order to better enjoy tax incentives, taxpayers should separately account for the sales of different tax reduction items, and those that are not separately accounted for will not be reduced.
Legal basis:
People's Republic of China (PRC) resource tax law
Article 6 Under any of the following circumstances, the resource tax shall be exempted:
(1) Crude oil and natural gas used for heating in the process of crude oil exploitation and transportation in oil fields;
(2) Coal-formed (layered) gas extracted by coal mining enterprises for safety production.
In any of the following circumstances, the resource tax shall be reduced:
(1) For crude oil and natural gas mined from low-abundance oil and gas fields, the resource tax shall be reduced by 20%;
(two) natural gas with high sulfur content, tertiary oil recovery and crude oil and natural gas mined in deepwater oil and gas fields shall be reduced by 30% resource tax;
(3) The resource tax on heavy oil and high pour point oil is reduced by 40%;
(4) Mineral products mined from exhausted mines shall be reduced by 30% resource tax.
According to the needs of national economic and social development, the State Council can provide for the exemption or reduction of resource tax and report it to the NPC Standing Committee for the record.