Resource tax reform must balance the benefits of the people's livelihood

The resource tax’s “breaking out” has gotten a high voice. In the "Twelfth Five-Year Plan" period, whether the resource tax reform can finally be "powered" has become the most concerned issue of the public. At the same time, the resource tax reform will bring influence to the people...

The implementation of the resource tax program can not only effectively curb predatory resource development, but also raise a large amount of financial funds and use it for comprehensive environmental management through transfer payments. But at the same time, it has a huge impact on enterprises. For ordinary citizens, it will mean that the cost of living may change.

The resource tax reform, which 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 "Twelfth Five-Year Plan" period. This will be another important aspect of the post-tax aftermarket.

Regarding the new progress in resource tax reform, industry experts said that once the resource tax reform is implemented according to the established plan, it can not only effectively curb predatory resource development, but also change the situation that economic development relies too much on resource consumption. It can also be raised through resource tax reform. A large amount of financial funds and the use of transfer payments for comprehensive environmental management will make our living environment more beautiful and clean.

Although the industry believes that the introduction of resource tax is the general trend, but the industry is still questioning whether the introduction of resource tax reform is appropriate. Experts believe that the reform of resource taxation will not only have a huge impact on enterprises, but also for ordinary citizens, it will mean that the cost of living may change. At present, the inflation node is higher, which will inevitably increase the cost and pressure of life for ordinary citizens. .

Arrow in the string

After a long-awaited start, the resource tax reform has finally become an "arrow in the string." In fact, the resource tax reform has been brewing for many years, but it is just that the tax has not played its due role.

As early as 1984, China began to levy a resource tax. The general object of collection was mainly concentrated in upstream enterprises such as crude oil, natural gas and non-ferrous metals.

As of November 26, 1993, the State Council passed the "Provisional Regulations on the Resource Tax of the People's Republic of China", which was implemented from January 1, 1994. However, after the implementation of the tax for many years, it did not really protect the resources. At present, China's resources are deforestation and environmental damage is more serious.

The reason, the industry insiders told reporters that mainly the previous resource tax from the scope of the collection, the original resource tax only involves crude oil, natural gas, coal, black and non-ferrous metal ore, other non-metallic ore, salt, and There are a large number of natural resources, such as land, forests, rivers, etc. that are not included in the taxation. Judging from the price of the levy, the principle of levying the quantity was not taken, and the change of the price was not reflected. From the current price situation, the tax burden was too light.

Among them, crude oil, for example, has been levied at 8 to 30 yuan per ton. As crude oil prices have soared, each ton of crude oil has now exceeded 4,000 yuan, and the tax rate is only about 0.5%, and the resource tax is finally A nameless tax.

More importantly, the resource tax that has been given high expectations to protect the environment has not been able to play its regulatory role. The current situation of destructive resources and deteriorating environment is still deteriorating.

This has brought the resource tax reform to the point where it has to find a breakthrough.

On June 1, 2010, Xinjiang’s pilot resource tax reform was changed. From the previous measurement to the ad valorem, the resource tax rate for crude oil and natural gas was 5%; the resource tax rate for coal was initially set at 2%. 5%. According to the figures learned by the reporter, since the resource tax reform and reform in Xinjiang, the resource tax collection last year was 1.9 billion yuan, a two-fold increase.

The content of reform needs to start with innovative ideas

The time for the resource tax reform has been clearly planned, and the rest is only the details of the reforms involved.

However, as far as the current situation is concerned, although the department has not further disclosed the contents of this reform, according to sources, it is not difficult to analyze the details of the work of the Ministry of Finance in 2010. There are several points. First, the way in which taxes are collected is whether it is “measured by quantity” or “ad valorem”; the second is the formulation of tax rates and the formulation of tax purposes.

Combined with foreign experience, the practice of levying resource taxes in various countries has its own merits. In the United States,

In federal states such as Canada and Australia, countries with abundant natural resources generally pass legislation, and the state's natural resources are subject to interstate taxes when they are exported to other states. For example, the United States is rich in mineral resources, iron ore, coal, natural gas and other production are among the highest in the world, but the United States is also a "superpower" in the world's resource consumption. Therefore, the US federal government attaches great importance to the regulation of resource taxes. The state-level government has its own fixed tax rights, which can adjust the resource tax rate in time. If the taxpayer of the interstate tax is a resident or enterprise engaged in mining in the state, the taxpayer is a consumer of resources.

Some countries do not have uniform standards for the change of protection tax, but environmental factors are considered in many tax policies. For example, Germany does not have a unified environmental protection tax, but instead introduces a variety of policies to actively guide green consumption, saving energy and reducing consumption. In addition to collecting ecological taxes on traditional energy sources such as oil, Germany also imposes a tax on disposable beverage bottles.

In addition, some countries have implemented an ecological compensation system. For example, the German Federal Minerals Law stipulates that the mining area is subject to a reclamation mortgage system. For companies that fail to complete the reclamation program, their deposits will be used to fund third parties for reclamation.

However, in China, although the resource tax has been reformed for many years, the resource tax revenue only accounted for 0.61% of the total tax revenue in 2009. In this regard, industry insiders pointed out that China's resource tax is not compatible with the transformation of economic development mode. The resource taxation standards for some resource products, especially crude oil, natural gas and other energy products, have been significantly lower, which is not conducive to the rational development and conservation of resources. Under the finite amount of taxation, the resource tax standard cannot be adjusted in time with the change of product prices, which is not conducive to the regulation of taxation on social distribution. In addition, the current scope of resource tax collection is narrow, far from achieving the goal of resource conservation.

In this regard, experts suggest that the resource tax reform should implement the spirit of the legal system and scientifically and rationally design the resource tax system. It is necessary to innovate the legislative concept of resource tax. The current resource tax is a kind of tax that regulates the differential income, and should be turned into a kind of tax that promotes the effective comprehensive development and utilization of resources. On the one hand, the scientific design of the resource tax collection method, changing the previous practice of simply calculating the amount of the quota, will combine the fixed amount and the ad valorem. On the other hand, the scope of resource taxation should be expanded. According to the tax property of the resource tax, the taxation scope is extended to all natural resources that should be protected.

Reform must take care of the people's livelihood

The resource tax’s “breaking out” has gotten a high voice. In the "Twelfth Five-Year Plan" period, whether the resource tax reform can finally be "powered" has become the most concerned issue of the public. At the same time, what impact will the resource tax reform bring to the people?

In this regard, according to a person from the Ministry of Finance's Institute of Fiscal Science, once the resource tax is raised, it will definitely affect the downstream industry. The rise in coal prices will inevitably lead to an increase in electricity prices, and the rise in electricity prices will be closely related to the lives of ordinary people. .

The industry believes that the transfer of resource tax burden to ordinary people is difficult to avoid, and will inevitably increase the economic burden of residents. Taking 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 benchmark price of domestic onshore natural gas would increase by 230 yuan per thousand cubic meters, and proposed to further improve natural gas price management and improve the relevant price policy. Then, the cost of raw materials for fertilizer companies such as urea and methanol, which use natural gas as raw materials, will increase by 12%-15%. It is conceivable that for the coal industry, if the resource tax is levied, the cost will be passed on to the end users, which is the consumer 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 response, some experts raised concerns about the timing of the introduction of resource tax reform. Experts worry that the introduction of resource taxes in the case of higher inflationary nodes will not only make inflation worse, but also make it difficult to implement monetary policy, and it will also make China's macroeconomic regulation and control a dilemma.

So, how to make the reform as "the best of both worlds"? Experts believe that there are several issues that need attention. First, we must use the resource tax income reasonably and effectively. The resource tax reform will increase the production costs of energy and mineral resources enterprises, which will eventually be transmitted to residents and increase 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, the resource tax income is also used for ecological restoration and environmental protection of resource exploitation sites. In addition, proper allocation of part of the resource tax revenue for the development of sustainable development capabilities is also the right direction.

Second, we must increase efforts to support the development of new resources and energy. The purpose of resource tax reform is to save energy resources and enable China's resources and energy to meet China's economic and social development needs. In order to achieve such a goal, in addition to "throttle", "open source" is undoubtedly a good solution. China's western region is rich in wind and solar energy resources. While developing these green energy sources, we should fully consider the system and mechanism for supporting green energy development, solve the problems of wind power, solar power grid access and on-grid tariffs, and make new resources and energy play. Should have a role.  

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