Keywords mining enterprises; Tax planning; Planning ideas
First, the necessity of tax planning for mining enterprises
(1) Mining enterprises have the characteristics of long development cycle, complex and diverse development business and large capital occupation, so they have room for tax planning. According to the current classification method in China, the mining industry specifically includes: coal mining and washing industry, oil and gas mining industry, ferrous metal mining industry, non-ferrous metal mining industry, non-metallic mineral mining industry and other mining industries. And its organizational form is mostly group company system, and its business scope includes the whole process of exploration, smelting, manufacturing and sales of mineral resources that can be exploited and developed. This has caused the differences in scale, the complexity of organizational forms and the extensiveness of business in mining enterprises. From the perspective of tax planning, the larger an enterprise is, the more complex its organizational structure is, and the wider its business scope is, the more taxes it will involve and the greater the amount of tax it will pay. This also provides a space for enterprises to carry out tax planning. In addition, mining enterprises have the characteristics of long front and wide distribution. The geographical scope of a mining area may cover many administrative regions. At the same time, enterprises have branches at all levels all over the country, and each place has different regulations on tax deduction items, tax payment places, tax jurisdiction and other issues in combination with the requirements of local tax authorities, which provides policy space for enterprise tax planning. (2) Mining enterprises are involved in a large number of taxes and the tax system is complex, so they need tax planning to determine a reasonable tax burden. According to the provisions of the current tax law, the taxes that may be involved in China's mining industry at present include: value-added tax, enterprise income tax, resource tax, consumption tax, business tax, urban construction tax, education surcharge, property tax, urban land use tax, cultivated land occupation tax, vehicle and vessel use tax, stamp duty, etc. There are many taxes involved by enterprises. In addition, while paying taxes, mining enterprises also need to pay their unique resource fees, such as mining area use fees, paid use fees for mineral resources, the price of exploration rights and use fees, etc. The resource use fees are set up to adjust the differential income or excess profits of resources, which objectively leads to repeated collection of taxes and fees, which increases the burden on enterprises. (3) The overall tax burden of the mining industry is heavy, while individual tax burdens are light, so tax planning is needed to balance the tax burden. Calculate the tax burden level of state-owned enterprises and non-state-owned enterprises above designated size in the mining industry. We find that the tax burden level of the mining industry is higher than the average tax burden level of the whole industry. See Table 1 for the calculation results:
Table 1 Comparison of tax burden in circulation of all state-owned and non-state-owned resource enterprises above designated size (%)
Source: Statistical Yearbook of China, 2007, 2008, 2009, 20 10, 201/year, Beijing: Statistics Publishing House.
Note: Non-state-owned enterprises above designated size are enterprises whose annual main business income is more than 5 million yuan.
Table 1 reflects the comparison between the tax burden level of mining industry, the tax burden level of manufacturing industry and the average tax burden level of the whole industry in the circulation link from 2006 to 2010. The overall tax rate of mining industry in 2006-2010 was about 8.05%-9.25%, which was higher than the manufacturing average of 4.01%-4.46% and higher than the industry average of 4.60%-4.82%. In 20 10, the overall tax rate of mining industry was 9.25%, which was about 4.79 percentage points higher than the average level of manufacturing industry and 4.43 percentage points higher than the average level of industry. In the mining industry, the tax burden rate of oil and gas exploration industry in 2006 ~ 2010 has reached13.13% ~15.44%. The reason is that the high tax burden in 20 10 mainly comes from the pilot reform of resource tax collection method in Xinjiang in the second half of 20 10. Compared with Xinjiang's natural gas and oil taxes, the tax burden increased rapidly and lacked comparability. However, from the change of tax burden of nonferrous metal mining and dressing industry, the tax burden has increased slightly, and the tax burden of nonmetal mining and dressing industry and ferrous metal mining and dressing industry has also increased slightly. However, on the whole, the tax burden of resource development enterprises is obviously higher than that of other industries. It can be seen that mining enterprises have room for tax planning.
Second, the problems that should be paid attention to in tax planning of mining enterprises
Tax planning of enterprises is an important part of enterprise financial management, which should be consistent with the long-term development strategy of enterprises. The purpose is to serve the long-term development of enterprises, and it is forbidden to sacrifice the long-term development interests of enterprises for tax planning, especially not to harm the national interests. From this perspective, the goal of tax planning and the long-term strategic goal of enterprises are the relationship between short-term and long-term, local interests and overall interests. Therefore, the following problems should be paid attention to in its tax planning: First, enterprises should fully evaluate the risks brought by tax planning. The risk of tax planning is essentially the price paid for the failure of tax planning activities for various reasons. It mainly includes: lack of understanding, incomprehension and uncertainty about the spirit of the relevant national policies, that is, the planner thinks that the actions he takes are in line with the spirit of the national tax policy, but actually violate the tax laws and regulations, which constitutes the risk of tax planning. Secondly, the risk that the tax planning method is inconsistent with the overall goal of the enterprise. In the actual operation of tax planning, due to technical methods and the responsibility of relevant personnel, tax planning often fails, and the results of tax planning are not worth the candle compared with the planning cost. These are all risks in the process of tax planning, and they are also factors that enterprises should pay attention to in the process of tax planning.
Three, the specific process and scheme of tax planning of mining enterprises
Mining enterprises mainly include two management and control fields: production and sales. Among them, the production link can be subdivided into the pre-project preparation and investment stage, the production and operation stage of mining and mineral processing, the production stage of processing and finished products, and the transportation and logistics distribution stage. The arrangement of tax planning provides suggestions for tax planning according to the production and operation process.
(A) tax planning in the production process
In the early stage of project preparation and investment, it is important to make full use of preferential tax policies. It mainly includes exploration, mine engineering construction, mechanical equipment procurement or leasing, and supporting investment in safety and environmental protection systems. The tax planning of this link can be considered as follows: the tax credit for purchasing equipment can be based on the provisions of the enterprise income tax law. If an enterprise purchases and actually uses the special equipment for environmental protection, energy saving and water saving and safety production specified in the Catalogue of Preferential Enterprise Income Tax for Special Equipment for Environmental Protection, Catalogue of Preferential Enterprise Income Tax for Special Equipment for Energy Saving and Water Saving and Catalogue of Preferential Enterprise Income Tax for Special Equipment for Safety Production, the part of10% of the investment of the special equipment can be obtained from the enterprise. If the credit is insufficient in that year, it can be carried forward in the next 5 tax years.
Reasonable use of the tax provisions on associated minerals, associated mining and associated beneficiation for tax planning. Production and operation in mining and mineral processing include mining, screening, storage and transportation of mineral raw materials. Associated minerals mean that in the same deposit, in addition to the main minerals, there are many other mineral components that can be used for industry. Considering that the general exploitation aims at the exploitation of the elemental composition of the main product, when determining the resource tax, the main product is generally taken as the main basis for the quota, and the elemental composition as a by-product and other related factors are also considered. Enterprises should pay attention to the mineral resources with relatively low applicable tax rate before mining, so that the mineral products of the whole deposit can be subject to lower tax rate; The so-called accompanying mining refers to the non-main product element ore that is mined by the mining unit when the main product is mined in the same mining area. For a large amount of associated mining, the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall, in accordance with the provisions, verify the tax standard of resource tax units; If the quantity is small, at the time of sale, the resource tax shall be paid according to the unit tax standard of the corresponding item stipulated by the state for the acquisition unit. If the unit tax of associated mining is relatively high, the key to tax planning by using this policy is to let the tax authorities determine that the amount of associated mining is small. The amount of associated mining is determined by the enterprise's own production and operation. At the beginning of mining, the enterprise reasonably determines the mining scale of associated mining. When the tax authorities identify the associated mining with a small number of enterprises, the unit tax standard is lower. Enterprises can use this tax treatment method to determine the amount of associated mining. If the tax associated with mining is relatively low, the enterprise should do the opposite. The so-called associated beneficiation refers to the by-product selected in the form of concentrate in the process of concentrating the main product contained in the original ore. There is no resource tax on the by-products selected in the form of concentrate. For taxpayers, the best planning method is to improve the process and introduce technology as much as possible, so that the by-products associated with non-concentrate forms appear in the form of concentrate, thus achieving the purpose of paying less taxes.