Most popular multi-party game coal resource tax re

2022-08-12
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Multi party game coal resource tax reform urgently needs to introduce supporting measures

multi party game coal resource tax reform urgently needs to introduce supporting measures

China Construction machinery information

since December 1, China's coal resource tax began to be levied from price, and the long-awaited reform finally took a substantive step. Analysts pointed out that as one of the key links to promote the transformation of China's economic growth model from fast and good development to good and fast development, the reform of coal resource tax naturally has extraordinary benchmarking significance. However, the ad valorem calculation and collection of coal resource tax will still face many interest disputes between the state and central enterprises, as well as between the central and local governments. Whether the reform can achieve the expected effect needs to be played by many parties. The state should introduce relevant measures supporting the reform as soon as possible

the window period is approaching

China's coal enterprises bear many kinds of taxes and fees, and the burden is heavy. Some coal enterprises' comprehensive taxes and fees have exceeded 30% of their income. According to the estimation of China Coal Industry Association, various taxes of coal enterprises account for 21.03% of the sales revenue, and various administrative charges account for 14.01%, which together account for 35.04%

in the past, China has been implementing the specific levy of coal resource tax, without giving full consideration to the external costs of environmental pollution and resource consumption in the production process of enterprises and accurately reflecting the changes in resource prices. At the same time, the tax burden of resource tax does not move with the price, making the proportion of resource exploitation and use cost in the price rise relatively small, and the role of resource tax on resource utilization efficiency has been weakened. The actual output of some coal enterprises is far greater than the reported output, and enterprises often harvest fertilizer and lose thin. The waste of domestic resources and large-scale outflow cannot be effectively curbed. More importantly, in some places, the charges are not only many items, but also nonstandard. Some enterprises can pay less or even no money by dredging relations, which not only has room for rent-seeking, but also interferes with the market environment of fair competition. In response to the above situation, deputies to the National People's Congress and members of the CPPCC have repeatedly suggested that fees and taxes be cleared and that the overall reform of coal resource taxes and fees be implemented to reflect the principles of fairness, justice and rationality

the taxes and fees levied on coal resources in China are not only the product of the planned economy, but also the new content of the reform period, in which there must be institutional transformation problems, but also interest disputes. Moreover, each sings its own tune, each has sufficient reasons, and it is difficult to coordinate when playing together. The coal resource tax has become the laggard of the resource tax reform

in November 2011, the detailed rules for the implementation of China's interim regulations on resource tax was published and implemented. The resource tax on crude oil and natural gas was changed from specific to ad valorem, and the tax burden level of crude oil and natural gas was correspondingly increased. The oil and gas resource tax was levied at the rate of 5%, but the coal resource tax was still levied on a specific basis

in China, coal power generation provides nearly 80% of electricity consumption. How to straighten out the coal price and the electricity price at this cost has always been a big problem, especially in the period of coal price rise, because the electricity price cannot follow the market due to regulation, the contradiction between coal and electricity is very prominent, which is the main reason why the ad valorem range of resource tax has not covered coal resources

in recent years, coal prices have continued to decline, and the resource tax reform has ushered in the best opportunity. People in the coal industry said that under the situation of low coal prices, the voice of coal enterprises has weakened. For the sake of protecting coal resources, the faster the reform of coal resource tax, the better

encountering a double-edged sword

the ad valorem levy of coal resource tax can fully reflect the change and scarcity of coal price, and truly reflect the essential relationship between coal resource tax and coal consumption. The most fundamental purpose of implementing resource tax in China is to realize the rational use of coal resources. The ad valorem levy will help promote coal enterprises to improve resource utilization

as resource tax is a local tax, the enthusiasm of local governments to promote the introduction of resource tax has been very high. It is reported that after the coal resource tax is changed to ad valorem, local revenue will increase, which is conducive to easing the current general tension in local finance. At the same time, after the implementation of the coal resource tax reform, but due to the addition of flame retardants, it cannot manufacture renewable fibers, and small coal mines with weak financial strength will be eliminated, which will help alleviate the serious overcapacity situation in the coal industry. The disorderly and right coal enterprises with business performance will usher in development opportunities, but the premise is to clean up all kinds of unreasonable expenses first, and reduce numerous charges, Enhancing the aftereffect of enterprise development can also promote the rational exploitation and utilization of coal resources and promote scientific development

Xing Lei, a professor of China Coal Economic Research Center, analyzed that the ad valorem collection of coal resource tax involves complexity, and the cleaning up of fees is not complete. It may not be effective to start it rashly when we lie on the hotbed of policy and sleep. With the continuous decline of coal prices, the economic growth of some resource provinces will decline, and the fiscal revenue will be affected. There are still concerns about the ad valorem reform

some experts said that once we can find a professional technician to investigate the experimental equipment, once the coal resource tax reform is launched, the cost of enterprises will rise, which is bound to transfer the cost pressure to downstream industries such as electric power and steel, which will have a certain impact on the macro-economy. Moreover, resource tax is a local tax, which can fill the local income if handled properly. However, if it is superimposed with various charges, it will increase the burden on enterprises, and the development prospect of the coal industry is not optimistic

the success or failure lies in clearing fees

the reform of coal resource tax will touch the vested interests. If the reform of coal resource tax is taken as an opportunity, the decision-making level will follow the trend and promote the reform of power system in a coordinated manner, and thoroughly straighten out the price comparison relationship between coal and electricity, it is necessary to make an overall plan for the reform measures, and a series of relevant policies and measures need to be coordinated and followed up as a whole. The reform involved in this is multi-level and deep-seated, and the difficulty of reform can be imagined. Lin Boqiang, director of the China energy economy research center of Xiamen University, said that at present, China's electricity price is in a monopoly situation. After the implementation of resource tax reform in the coal industry, it is difficult to transfer the increased costs to the downstream power industry

there is no doubt that in the current critical period of accelerating the transformation of the development mode in China, the reform cannot be avoided and bypassed. This reform of coal resource tax is of far-reaching significance. In addition to giving full play to the role of resource tax itself in saving resources, improving the efficiency of resource use, eliminating backward production capacity, and promoting the sustainable development of social economy, it is more important that the decision-making level, while starting the reform of coal resource tax, We should seize the favorable opportunity and take the coal resource tax reform as an opportunity to vigorously promote the price reform of resource goods, especially the power price reform, which has been slow in progress and has strong calls for reform. Only in this way can we truly reflect and give play to the important practical significance of the coal resource tax reform under the current situation

it can be inferred from the content announced at the executive meeting of the State Council that the current ad valorem plan for the collection of coal resource tax may be that the state sets a standard, sets a floating space for the tax rate, and the local government selects the tax rate that matches the local situation. These implementation rules should be clarified by the local government. Among them, the determination of coal price is an important detail factor. There are great differences in coal varieties and prices in various places, and the determination of prices is very complicated. For example, the prevailing Qinhuangdao port price actually includes freight, while the pithead coal price is very different. It is very difficult to determine a unified coal price, and strict standards need to be established to facilitate the collection

the executive meeting of the State Council pointed out that China has implemented the reform of coal resource tax and further cleaned up the coal charging fund to ensure that the overall burden of coal enterprises will not be increased. In fact, although the reform of coal resource tax can help coal enterprises alleviate the operating pressure to a certain extent, the possibility of market stabilization and recovery is not too great. In the medium and long term, it is difficult to change the pattern of oversupply in the coal market. The high inventory of power plants will not change the coal buyer's market. People in the coal industry said that there is still room for a substantial reduction in taxes and fees in the coal industry in the future, and the key lies in the implementation of fee clearing

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