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On August 26, China Mining News (Reporter Zhou Zhu), the twelfth meeting of the Standing Committee of the 13th National People's Congress voted to pass China's first resource tax law, which will be formally implemented on September 1, 2020. ,
At the meeting, Mr. Yang Heqing, Deputy Director of the Economic Law Office of the Legal Work Committee of the Standing Committee of the National People's Congress, Mr. Xu Guoqiao, First Class Inspector of the Taxation Department of the Ministry of Finance, and Mr. Bu Xianglai, Director of the Property Behavior Taxation Department of the State Administration of Taxation, discussed issues related to the resource tax law. Answer, Q235b moment tube,
This Standing Committee has reviewed the resource tax law. What new changes has the implementation of the resource tax law brought to tax collection and management services?
Bu Xianglai: The resource tax law is an important measure to implement Xi Jinping's thoughts of ecological civilization, implement the legal principles of taxation, and improve the local tax system. It is an important part of the construction of a green tax system. The effective methods of tax collection and management in recent years have implemented the service concept centered on taxpayers, reflecting the requirements for deepening the reform of "decentralization of services". There are three new changes:
The first is to reduce the collection period, which is beneficial to reduce the tax burden. Q235b manages the tax period as stipulated in the original regulations is 1, 3, 5, 10, 15, or 1 month. The specific period must be determined by According to the actual situation, the competent tax authority has determined that the reporting period of most tax types is not uniform and not connected. Q235b is in charge. The new tax law stipulates that taxpayers choose to declare and pay on a monthly or quarterly basis. Within days, it will be consistent with other taxes, which will significantly reduce the frequency of taxpayers' declarations and effectively reduce the tax burden. Q235b
The second is to standardize tax items and tax rates, which is helpful for simplifying tax declarations. Q235b is regulated. The new tax law uniformly regulates tax items in a positively listed manner, classifies and determines tax rates, and provides a systematic basis for simplifying tax declarations. Q235b Based on this, the tax return is optimized, the level of information collection and management is improved, and more convenient and efficient reporting services are provided for taxpayers.
The third is to strengthen departmental coordination, which is conducive to protecting the rights and interests of taxpayers. Q235b rectangular management, resource tax collection and management work is professional and technical, especially the identification of tax reduction and exemption situations requires the cooperation and assistance of relevant departments. For example, Q235b rectangular management, The tax law provides for a 30% reduction in resource tax on minerals mined during the exhaustion period, and authorizes provinces to reduce or exempt resource tax on low-grade ores. The prerequisite for implementing this policy is the identification of exhaustion and low-grade ores, Q235b rectangular pipe, new tax law It is clearly stipulated that tax authorities and related departments such as natural resources should establish a working coordination mechanism. Q235b is responsible for management and good departmental cooperation, which is conducive to reducing disputes and levying taxpayers' legitimate rights and interests.
From now on, the taxation department will go all out to make preparations for the implementation of the new tax law, including formulating supporting collection and management measures, optimizing forms and documents, and collection and management information systems, and doing a good job of tax law publicity and interpretation, taxation counseling, and business training to ensure The Resource Tax Law will be implemented smoothly on September 1 next year.
The resource tax law has been implemented since September 1, 2020. What other preparations for collection and management are needed before implementation?
Bu Xianglai: There is still one year before the implementation of the resource tax law. The tax department will make good preparations for the implementation of the following tax laws:
The first is to draft and formulate supporting collection and management methods, and refine and standardize the collection and management measures.
The second is to optimize and perfect the form certificate and information system, Q235b rectangular tube, streamline the number of forms and data items, and facilitate taxpayers to understand and fill in the report. ,
The third is to do a good job in policy promotion and interpretation, tax guidance and business training to ensure that policies are implemented and tax services are optimized. Q235b is in charge of management, especially to train front-line staff such as the tax office and 12366 to answer questions in a timely and accurate manner. Confused, Q235b moment tube,
Compared with the current resource tax system, what are the changes in the resource tax law?
Xu Guoqiao: Since the introduction of the resource tax in 1984, after gradual reform and improvement, the tax system has been basically reasonable and its operation is relatively stable. Q235b manages it. In accordance with the requirements of implementing tax laws, this legislation maintains the current tax system framework and tax. The principle of generally unchanged negative levels has made appropriate adjustments to the requirements of socio-economic development and reform, so the temporary regulations on resource taxes have been raised to the current resource tax law, Q235b, which is compared with the current resource tax system. There are three main changes in the resource tax law:
The first is to unify the tax items, Q235b. According to the provisions of the current system, the central level lists more than 30 items of major resources. The items that are not listed are specifically determined by the provincial people's government. Q235b. The tax items are uniformly standardized, and all current taxable resource products are listed in the tax law one by one. There are currently 164 tax items listed, covering all the minerals and salts that have been discovered. Q235b rectangular tube,
Second, the authority to determine specific tax rates has been adjusted. According to the current system, resource taxes are subject to fixed tax rates and marginal tax rates for different types of resources. Fixed tax rates include crude oil, natural gas, and heavy rare earths. Other resources are subject to marginal tax rates. Q235b rectangular tube, for the taxable resources to implement the range tax rate, the provincial people's government will determine the specific tax rate. Q235b rectangular tube, the resource tax law will continue to use two types of fixed tax rate and amplitude tax rate. The requirements of the statutory taxation principles and the specific applicable tax rate shall be proposed by the provincial people ’s government and reported to the Standing Committee of the people ’s congress at the same level for decision.
The third is to regulate the tax reduction and exemption policies. Q235b manages the current resource tax reduction and exemption policies both in the long-term and phased terms. It makes clear the current preferential tax laws that have been implemented and proved to be effective in practice. Regulations include the use of resources for oil and gas production and transportation, and the extraction of coalbed methane due to safety in production, exemption of resource tax, Q235b rectangular tube, low-abundance oil and gas fields, high sulfur natural gas, tertiary production, deep water oil and gas fields, thick Oil, high condensate, and depleted mines are subject to resource taxes and Q235b rectangular pipes. At the same time, in order to better meet actual needs and facilitate camera control, the tax law authorizes the State Council to provide for resource reductions and exemptions in situations that are conducive to intensive use of resources and environmental protection. Tax, and report to the Standing Committee of the National People's Congress for the record, Q235b rectangular pipe, for the associated mines, low-grade mines, tailings and major losses caused by accidents and natural disasters, the tax law authorizes the provinces, autonomous regions, and municipalities to determine the reduction and exemption of resource tax The specific method, Q235b rectangular tube, thank you, Q235b rectangular tube,
We found that this time the resource tax law clarified the pilot issue of water resources tax. We also mentioned that if the collection of water resources tax is stopped and the water resource fee is charged, Q235b is in charge. What is the difference between the two? Say, everyone is worried about whether the water bill will be more expensive. Q235b
Xu Guoqiao: Thank you for your question. Let me answer this question. Q235b, the water resource tax reform pilot has been implemented in Hebei Province in 2016 for more than three years. This tax law has related to the water resource tax reform. The provisions were incorporated into the provisions of the tax law and made clear the Q235b rectangular pipe. From December 2017, the pilot work was expanded to 9 provinces, mainly in several regions with severe water shortages, including Beijing and Tianjin. Waiting for 9 provinces, that is, areas with severe water shortages in North China, Q235b rectangular pipes, water resource tax pilots adopt fee-to-tax reforms, which are levied on units and individuals who use surface water and groundwater. Q235b rectangular pipes are used in groundwater over-exploitation. Groundwater is used in regions, groundwater for special industries and super-planned water are subject to higher tax rates. Normal production and domestic water is maintained at the original burden level. Q235b rectangular pipe, from the perspective of the implementation of the pilot, is generally stable and orderly. It is also relatively smooth, and the role of tax regulation is gradually emerging. The Q235b rectangular tube is mainly to strengthen the taxpayer's awareness of water conservation, to suppress the over-exploitation of groundwater, and to force high water consumption. The industry saves water and improves the efficiency of water use. Q235b rectangular pipe has no increase for individuals. Q235b rectangular pipe takes into account that the water resource tax reform is in the pilot stage. The taxation system needs to be explored and improved through trials, directly in the law. The conditions for the collection of water resources tax are still immature. In order to ensure that the water resources tax reform pilot work is well-founded, the resource tax law authorizes the State Council to carry out water resource tax reform pilots, Q235b is in charge. In the next step, we will fully consider with relevant departments. Different regions have different water resource conditions, types of water withdrawal and social development levels, improve the water resource tax system, and report to the Standing Committee of the National People ’s Congress in accordance with the tax laws, and make suggestions to modify the law. Q235b, thank you, Q235b tube,
Source: China Mining News
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