How To Promote Economic Transformation By Ad Valorem Of Resource Tax?

< p > the State Council's previous comments on the key work of deepening the reform of the economic system in 2013 clearly put forward that "the scope of resource tax ad valorem should be extended to the taxable items such as coal, and the related fees fund in coal mining and sales should be cleaned up". This statement has made a more specific timetable for the reform of resource tax ad valorem. Not long ago, the a href= "http://xm.sjfzxm.com/" > the Ministry of Finance < /a > and the State Administration of Taxation in Shanxi, Xinjiang, Qinghai and Inner Mongolia 4 provinces and autonomous regions investigated and solicited opinions on promoting the reform of coal resources tax. It can be seen that the reform of coal resources tax from quantity to ad valorem has been put on the agenda. < /p >
< p > in fact, resource tax reform is an important and urgent task no matter from the reform of fiscal and taxation system itself, or from the transformation of economic structure and the adjustment of income distribution. The promotion of resource tax ad valorem is the inevitable choice to give full play to the basic functions of resource tax. < /p >
< p > first, at present, the resource tax in China is taxed on the rate of crude oil and natural gas by the method of ad valorem rating, and the tax rate is 5% to 10%. In other resource areas, no pricing method has been adopted to levy taxes. For example, resources such as coal, rare metals, including rare earths, the implementation of < a href= "http://cailiao.sjfzxm.com/" > 20 yuan to 60 yuan per ton will be subject to a levy of "/a". < /p >
< p > resource tax is the principle of taxation. The biggest drawback is that the resource tax is divorced from the real price change, which can not reflect the scarcity of resources and the cost of environmental damage. If the taxable system of resource tax is implemented at ad valorem rate, then the market is scarce and the price of resources will rise. The rise of resource prices will lead to a rise in resource tax and further drive up the price of resources and products. In this way, the users of resource products will feel the high cost of using, and then simplify the economy or find alternatives. This will achieve the goal of saving resources and making rational use of resources. < /p >
< p > secondly, the design of resource tax from the fixed rate of tax volume has aggravated the social inequality and income distribution gap caused by the different rights of exploitation and utilization of resources. At present, the ownership of resources in China is a state, and the state grants the enterprise the exploitation and operation through the way of concession. In terms of resources, although most of the exploitation and operation are carried out by state-owned enterprises, some state-owned enterprises do not reflect the property of the whole people in terms of profit distribution and the dividends paid by state-owned enterprises. Specifically, the state-owned enterprises pay the share of income that should be shared by all the people through the way of salary distribution, which has caused some industries to increase their income distribution gap by virtue of short time and wealth of state resources. Therefore, the state promotes the system reform of < a href= "//www.sjfzxm.com/news/index_cj.asp" > resource tax < /a >, especially according to the tax rate designed at the ad valorem tax rate, it will help to overcome the industrialization of state-owned resource gains and make the country have enough financial resources to provide public services. < /p >
< p > at present, the government is vigorously promoting decentralization and vigorously promoting the reform of the economic system. Part of the exploitation rights of resources products will introduce private capital and foreign capital. Under such circumstances, it is necessary to reform the tax system based on the tax rate of resource tax, so as to adapt to the new situation of social capital such as private capital and foreign capital in the field of resource exploitation and exploitation, thus ensuring that all resources and products are owned by the whole people and the relevant income is shared among all the people. < /p >
< p > of course, the reform of the ad valorem rate of resource tax will increase the cost of some resource enterprises, and this cost may also be transmitted to residents' daily necessities. Therefore, while pushing forward the resource tax reform, we should also consider reducing unnecessary expenses for enterprises, so that the cost and cost of the enterprises can be roughly equal, so as to ensure the smooth progress of the reform. < /p >