Resource Tax Reform Should Give Consideration to Benefiting People's Livelihood
The resource tax has been highly praised. In the “Twelfth Five-Year Plan†period, whether the reform of resource tax can ultimately be “powered†to become the issue that the public is most concerned about, at the same time, the reform of resource tax will in turn affect the people...
The implementation of the resource tax scheme can not only effectively contain predatory resource development, but also can raise a large amount of financial resources, and it can be used for comprehensive environmental governance through transfer payments. However, at the same time, it will have a huge impact on the business. For ordinary citizens, it will also mean that the cost of living may change. The resource tax reform that has received much attention finally has a timetable. Recently, Minister of Finance Xie Xuren said that the resource tax reform will be fully rolled out during the "12th Five-Year Plan" period. This will be another important aspect of the market after the property tax.
With regard to the new progress in resource tax reform, industry experts said that once the implementation of the resource tax reform according to the established plan not only can effectively curb predatory resource development, change the situation in which economic development relies too much on resource consumption, but also can raise funds through resource tax reforms. The large amount of financial resources and the use of transfer payments for comprehensive environmental governance will make our living environment more beautiful and clean.
Although the industry believes that the introduction of resource tax is a general trend, people in the industry question whether the introduction of the resource tax reform is appropriate. Experts believe that the introduction of the reform of the resource tax not only has a huge impact on the company, but also means that for ordinary citizens it will also mean that the cost of living may change. At the moment, the higher inflation node will inevitably increase the cost and pressure for ordinary citizens. .
In the string of arrows, the resource tax reform has finally become "the arrow in the string." In fact, the resource tax reform has been brewing for many years, but it is only nominal that the tax has not played its due role.
As early as 1984, China began to levy a resource tax, and the general object of expropriation was mainly concentrated on upstream companies such as crude oil, natural gas, and non-ferrous metals.
From November 26 to 1993, the State Council passed the "Provisional Regulations on the Resource Tax of the People's Republic of China", which was implemented starting from January 1, 1994. However, after implementing the tax for many years, it did not really play a role in protecting and saving resources. At present, there are still many phenomena in China's resources that are indiscriminately harvested and the environmental damage is relatively serious.
The reason, industry sources told reporters, mainly from the scope of the previous resource tax, the original resource tax only involves crude oil, natural gas, coal, black and non-ferrous metal ore, other non-metallic ore, and salt, as well as There are a large number of natural resources such as land, forests, rivers, etc. that are not included in the scope of taxation. Judging from the levied prices, the original principle of quantity collection has failed to reflect the changes in prices and the tax burden is too light from the current price situation.
Among them, taking crude oil as an example, it has always been levied at 8 to 30 yuan per ton. As crude oil prices have soared, the price per ton of crude oil has now exceeded 4,000 yuan, the tax rate is only about 0.5%, and the resource tax is eventually There is a nominal tax.
What is even more important is that the resource tax that has been given high expectations to protect the environment has not been able to exert its regulatory role. The current situation of continuous devastation of resources and continuous destruction of the environment is still deteriorating.
This makes the resource tax reform to the point where it has to seek a breakthrough.
On June 1, 2010, Xinjiang’s pilot resource tax reform was first implemented. After the former measurement was changed to ad valorem, the resource tax rate for crude oil and natural gas was 5%; the coal resource tax rate was initially set at 2%. 5%. According to the figures the reporter has learned, since the reform of the resource tax reform in Xinjiang, the resources tax of last year was collected at 1.9 billion yuan, which has doubled.
The contents of reforms need to start with innovative ideas. The time for resource tax reforms has been clearly planned, and the rest is just the detailed issues involved in the content of reforms.
However, as far as the current situation is concerned, although the department has not further disclosed the content of this reform, according to sources, carefully examining the key points of work of the Ministry of Finance in 2010, it is not difficult to analyze that the content of the reform of the resource tax is nothing more than this. In terms of several points, the first is the method of collection of taxes, which is “quantity measurement†or “ad valoremâ€; the second is the formulation of tax rates and the establishment of tax scope.
According to foreign experience, the practice of introducing resource taxes in various countries has its own merits. In federal countries such as the United States, Canada, and Australia, natural resource-rich states generally pass legislation, and the state’s natural resources must be levied across states when they are sent to other states. For example, the United States is rich in mineral resources, and the output of iron ore, coal, and natural gas is among the highest in the world. However, the United States is also a “superpower†in the consumption of resources in the world. Therefore, the federal government of the United States attaches great importance to the role of resource tax regulation. Its state-level government has the right to self-determine taxation, and can adjust the resource tax rate in a timely manner in light of actual conditions. If the taxpayer for the inter-state tax is a person or enterprise engaged in mining in this state, the taxpayer is a consumer of resources.
Some countries do not have uniform standards for the protection of taxation. However, many tax policies take into consideration environmental protection factors. For example, Germany does not have a unified environmental protection tax, but it has introduced a variety of policies to actively guide green consumption and save energy and reduce consumption. In addition to collecting ecological taxes on traditional energy such as oil, Germany also imposes a tax on disposable beverage bottles.
In addition, some countries also implement ecological compensation systems. For example, the Federal Minerals Act of Germany stipulates that the exploitation of the mining area shall be subject to a reclamation system. If the company fails to complete the reclamation plan, its deposit will be used to fund a third party for reclamation.
However, in China, despite many reforms in resource taxes over the years, resource tax revenue accounted for only 0.61% of total tax revenue in 2009. In this regard, industry sources pointed out that China's resource tax and economic development mode is not adapted. The resource tax standards for some resource products, especially crude oil, natural gas and other energy products, have been obviously low, which is not conducive to the rational development of resources and economical use. Under the mode of fixed-quota taxation, the resource tax standard cannot be adjusted in time with changes in product prices, which is not conducive to the regulation of taxation on social distribution. In addition, the scope of taxation of existing resource taxes is narrow and far from the goal of conserving resources.
In this regard, experts suggest that resource tax reform should implement the spirit of the legal system and design a resource tax system in a scientific and rational manner. It is necessary to innovate the legislative concept of resource tax. The current resource tax is a kind of tax that regulates differential income, and it should be turned into a kind of tax that promotes the effective development and utilization of resources. On the one hand, scientifically designing the resource tax levy method, changing the previous practice of simple specific quota measurement, will combine the quantitative quota measurement with the ad valorem valuation. On the other hand, the scope of taxation on resource taxes should be expanded. According to the tax attribute of resource tax, the scope of taxation will be extended to all natural resources that should be protected.
The reform must take into account the “revenue for disasters†that benefit the people’s livelihood resource tax, and it has received high praise. During the "12th Five-Year Plan" period, whether the reform of resource tax can ultimately be promoted by the public has become the issue most concerned by the public. At the same time, what impact will resource tax reform have on the people?
In this regard, according to a person from the Institute of Fiscal Science of the Ministry of Finance, once the resource tax is raised, it will definitely affect the downstream industries. If the coal price rises, it will inevitably lead to a rise in electricity prices. The increase in electricity prices is closely related to the lives of ordinary people. .
People in the industry believe that the transfer of resource tax burdens to ordinary people is difficult to avoid and will inevitably increase the economic burden on residents. Take the Xinjiang resource tax pilot last year as an example. On the day before the pilot program was announced, the National Development and Reform Commission announced that the domestic benchmark onshore natural gas factory price will increase by 230 yuan per 1,000 cubic meters, and proposes to further improve natural gas price management and improve related price policies. Next, raw material costs for fertilizer companies such as urea and methanol, which use natural gas as raw materials, will increase by 12%-15%. It can be imagined that for the coal industry, if a resource tax is introduced, it will also pass on the cost to end-users, that is, the consumers with the lowest bargaining power.
However, as far as the current situation is concerned, ordinary people have already felt the pressure of life brought about by rising prices. In this regard, some experts raised concerns about the timing of the introduction of resource tax reforms. Experts worry that the introduction of a resource tax at a high node of inflation will not only intensify inflation, but will also make it more difficult to implement monetary policy, and it will also make China's macro-control a dilemma.
Then, how can we make the reform to achieve the best of both worlds? Experts believe that there are several issues that need attention. First, it is necessary to use resource tax income reasonably and effectively. The resource tax reform will increase the production costs of energy and mineral resources companies, and will eventually be transmitted to residents and raise the cost of living. Therefore, the income from resource tax reform must first be used to improve people's livelihood and strengthen subsidies for low-income groups. In addition, resource tax revenue should also be used for ecological restoration and environmental protection of resource-extracted land. In addition, it is also the right direction to properly allocate part of the resource tax revenue for the development of sustainable development capabilities.
Second, we must increase efforts to support the development of new types of resources and energy. The purpose of the resource tax reform is to save energy and resources so that China’s resources and energy can meet the needs of China’s economic and social development. To achieve this goal, in addition to “throttleâ€, “open source†is undoubtedly a good approach. The western region of China is rich in wind and solar energy resources. While developing these green energy resources, it is necessary to fully consider the institutional mechanisms supporting the development of green energy, solve the problems of wind power, solar power grid access, and on-grid tariffs, so that new types of resources and resources can be utilized. Should have effect.
The implementation of the resource tax scheme can not only effectively contain predatory resource development, but also can raise a large amount of financial resources, and it can be used for comprehensive environmental governance through transfer payments. However, at the same time, it will have a huge impact on the business. For ordinary citizens, it will also mean that the cost of living may change. The resource tax reform that has received much attention finally has a timetable. Recently, Minister of Finance Xie Xuren said that the resource tax reform will be fully rolled out during the "12th Five-Year Plan" period. This will be another important aspect of the market after the property tax.
With regard to the new progress in resource tax reform, industry experts said that once the implementation of the resource tax reform according to the established plan not only can effectively curb predatory resource development, change the situation in which economic development relies too much on resource consumption, but also can raise funds through resource tax reforms. The large amount of financial resources and the use of transfer payments for comprehensive environmental governance will make our living environment more beautiful and clean.
Although the industry believes that the introduction of resource tax is a general trend, people in the industry question whether the introduction of the resource tax reform is appropriate. Experts believe that the introduction of the reform of the resource tax not only has a huge impact on the company, but also means that for ordinary citizens it will also mean that the cost of living may change. At the moment, the higher inflation node will inevitably increase the cost and pressure for ordinary citizens. .
In the string of arrows, the resource tax reform has finally become "the arrow in the string." In fact, the resource tax reform has been brewing for many years, but it is only nominal that the tax has not played its due role.
As early as 1984, China began to levy a resource tax, and the general object of expropriation was mainly concentrated on upstream companies such as crude oil, natural gas, and non-ferrous metals.
From November 26 to 1993, the State Council passed the "Provisional Regulations on the Resource Tax of the People's Republic of China", which was implemented starting from January 1, 1994. However, after implementing the tax for many years, it did not really play a role in protecting and saving resources. At present, there are still many phenomena in China's resources that are indiscriminately harvested and the environmental damage is relatively serious.
The reason, industry sources told reporters, mainly from the scope of the previous resource tax, the original resource tax only involves crude oil, natural gas, coal, black and non-ferrous metal ore, other non-metallic ore, and salt, as well as There are a large number of natural resources such as land, forests, rivers, etc. that are not included in the scope of taxation. Judging from the levied prices, the original principle of quantity collection has failed to reflect the changes in prices and the tax burden is too light from the current price situation.
Among them, taking crude oil as an example, it has always been levied at 8 to 30 yuan per ton. As crude oil prices have soared, the price per ton of crude oil has now exceeded 4,000 yuan, the tax rate is only about 0.5%, and the resource tax is eventually There is a nominal tax.
What is even more important is that the resource tax that has been given high expectations to protect the environment has not been able to exert its regulatory role. The current situation of continuous devastation of resources and continuous destruction of the environment is still deteriorating.
This makes the resource tax reform to the point where it has to seek a breakthrough.
On June 1, 2010, Xinjiang’s pilot resource tax reform was first implemented. After the former measurement was changed to ad valorem, the resource tax rate for crude oil and natural gas was 5%; the coal resource tax rate was initially set at 2%. 5%. According to the figures the reporter has learned, since the reform of the resource tax reform in Xinjiang, the resources tax of last year was collected at 1.9 billion yuan, which has doubled.
The contents of reforms need to start with innovative ideas. The time for resource tax reforms has been clearly planned, and the rest is just the detailed issues involved in the content of reforms.
However, as far as the current situation is concerned, although the department has not further disclosed the content of this reform, according to sources, carefully examining the key points of work of the Ministry of Finance in 2010, it is not difficult to analyze that the content of the reform of the resource tax is nothing more than this. In terms of several points, the first is the method of collection of taxes, which is “quantity measurement†or “ad valoremâ€; the second is the formulation of tax rates and the establishment of tax scope.
According to foreign experience, the practice of introducing resource taxes in various countries has its own merits. In federal countries such as the United States, Canada, and Australia, natural resource-rich states generally pass legislation, and the state’s natural resources must be levied across states when they are sent to other states. For example, the United States is rich in mineral resources, and the output of iron ore, coal, and natural gas is among the highest in the world. However, the United States is also a “superpower†in the consumption of resources in the world. Therefore, the federal government of the United States attaches great importance to the role of resource tax regulation. Its state-level government has the right to self-determine taxation, and can adjust the resource tax rate in a timely manner in light of actual conditions. If the taxpayer for the inter-state tax is a person or enterprise engaged in mining in this state, the taxpayer is a consumer of resources.
Some countries do not have uniform standards for the protection of taxation. However, many tax policies take into consideration environmental protection factors. For example, Germany does not have a unified environmental protection tax, but it has introduced a variety of policies to actively guide green consumption and save energy and reduce consumption. In addition to collecting ecological taxes on traditional energy such as oil, Germany also imposes a tax on disposable beverage bottles.
In addition, some countries also implement ecological compensation systems. For example, the Federal Minerals Act of Germany stipulates that the exploitation of the mining area shall be subject to a reclamation system. If the company fails to complete the reclamation plan, its deposit will be used to fund a third party for reclamation.
However, in China, despite many reforms in resource taxes over the years, resource tax revenue accounted for only 0.61% of total tax revenue in 2009. In this regard, industry sources pointed out that China's resource tax and economic development mode is not adapted. The resource tax standards for some resource products, especially crude oil, natural gas and other energy products, have been obviously low, which is not conducive to the rational development of resources and economical use. Under the mode of fixed-quota taxation, the resource tax standard cannot be adjusted in time with changes in product prices, which is not conducive to the regulation of taxation on social distribution. In addition, the scope of taxation of existing resource taxes is narrow and far from the goal of conserving resources.
In this regard, experts suggest that resource tax reform should implement the spirit of the legal system and design a resource tax system in a scientific and rational manner. It is necessary to innovate the legislative concept of resource tax. The current resource tax is a kind of tax that regulates differential income, and it should be turned into a kind of tax that promotes the effective development and utilization of resources. On the one hand, scientifically designing the resource tax levy method, changing the previous practice of simple specific quota measurement, will combine the quantitative quota measurement with the ad valorem valuation. On the other hand, the scope of taxation on resource taxes should be expanded. According to the tax attribute of resource tax, the scope of taxation will be extended to all natural resources that should be protected.
The reform must take into account the “revenue for disasters†that benefit the people’s livelihood resource tax, and it has received high praise. During the "12th Five-Year Plan" period, whether the reform of resource tax can ultimately be promoted by the public has become the issue most concerned by the public. At the same time, what impact will resource tax reform have on the people?
In this regard, according to a person from the Institute of Fiscal Science of the Ministry of Finance, once the resource tax is raised, it will definitely affect the downstream industries. If the coal price rises, it will inevitably lead to a rise in electricity prices. The increase in electricity prices is closely related to the lives of ordinary people. .
People in the industry believe that the transfer of resource tax burdens to ordinary people is difficult to avoid and will inevitably increase the economic burden on residents. Take the Xinjiang resource tax pilot last year as an example. On the day before the pilot program was announced, the National Development and Reform Commission announced that the domestic benchmark onshore natural gas factory price will increase by 230 yuan per 1,000 cubic meters, and proposes to further improve natural gas price management and improve related price policies. Next, raw material costs for fertilizer companies such as urea and methanol, which use natural gas as raw materials, will increase by 12%-15%. It can be imagined that for the coal industry, if a resource tax is introduced, it will also pass on the cost to end-users, that is, the consumers with the lowest bargaining power.
However, as far as the current situation is concerned, ordinary people have already felt the pressure of life brought about by rising prices. In this regard, some experts raised concerns about the timing of the introduction of resource tax reforms. Experts worry that the introduction of a resource tax at a high node of inflation will not only intensify inflation, but will also make it more difficult to implement monetary policy, and it will also make China's macro-control a dilemma.
Then, how can we make the reform to achieve the best of both worlds? Experts believe that there are several issues that need attention. First, it is necessary to use resource tax income reasonably and effectively. The resource tax reform will increase the production costs of energy and mineral resources companies, and will eventually be transmitted to residents and raise the cost of living. Therefore, the income from resource tax reform must first be used to improve people's livelihood and strengthen subsidies for low-income groups. In addition, resource tax revenue should also be used for ecological restoration and environmental protection of resource-extracted land. In addition, it is also the right direction to properly allocate part of the resource tax revenue for the development of sustainable development capabilities.
Second, we must increase efforts to support the development of new types of resources and energy. The purpose of the resource tax reform is to save energy and resources so that China’s resources and energy can meet the needs of China’s economic and social development. To achieve this goal, in addition to “throttleâ€, “open source†is undoubtedly a good approach. The western region of China is rich in wind and solar energy resources. While developing these green energy resources, it is necessary to fully consider the institutional mechanisms supporting the development of green energy, solve the problems of wind power, solar power grid access, and on-grid tariffs, so that new types of resources and resources can be utilized. Should have effect.
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