Shandong to Promote the Reform of Coal Resources Taxes and Fees

The reporter recently learned from the Shandong Provincial Department of Finance that Shandong is steadily advancing the reform of coal resource taxes and fees. Since December 1, the compensation rates for coal, crude oil and natural gas mineral resources have been reduced to zero, and the price adjustments for coal, crude oil and natural gas have stopped. **. In addition, the method of calculating the coal resource tax in Shandong will be changed from the current specific measurement to the fixed rate of ad valorem, with the tax rate ranging from 2% to 10%.

With the approval of the State Council, the implementation of the ad valorem taxation reform of coal resource resources has been implemented nationwide since December 1, 2014, and related charges have been cleared. Recently, the Provincial Department of Finance and the Provincial Local Taxation Bureau jointly held a conference on the reform of the province's coal resources taxation and fees, thoroughly implemented the spirit of central reform, fully implemented various policies and measures, and steadily advanced the reform of our province's coal resources taxation and fees.

Coal is an important basic energy source and raw material, accounting for about 70% of China's primary energy consumption. For a long time, the price of coal products in our country has been on the low side, resulting in extensive mining and consumption patterns to a certain extent, resulting in the waste of resources and the economic, social and ecological problems brought about by it.

Shandong Province is a province with large coal production and consumption. The annual production and sales of raw coal is about 160 million tons. There are serious problems such as extensive mining, waste of resources, ecological destruction, and non-standard management of coal-related charges. According to statistics, in 2013 our province collected 628 million yuan in coal resource taxes, adjusted coal prices by 1.122 billion yuan, and the problem of light weight and heavy taxes was very prominent. The implementation of the reform of coal resources taxation and fees will help improve the coal price formation mechanism, promote resource conservation, intensive use, and environmental protection, and promote the transformation of development methods; it will help rationalize resource taxation, standardize government revenues, and reduce corporate burdens; The resource tax system has accelerated the construction of a local tax system and promoted reform of the fiscal and taxation system.

Wen Yi, Director of the Taxation Department of the Provincial Department of Finance, introduced: “This coal resource tax reform will not increase the overall burden on coal companies and will focus on achieving breakthroughs in the following three areas. The first is to clear coal-related fees**. From December 1, the compensation rates for coal, crude oil, and natural gas mineral resources will be reduced to zero nationwide, and the price adjustments for coal, crude oil, and natural gas will be stopped, and coalmines illegally established under the provincial government will be banned* After the abolition of charges **, the funds required by the relevant departments to perform their normal work responsibilities are guaranteed by the financial department through the general public budget arrangements.The second is the reform of the resource tax collection method, which is the core of the coal resources tax reform. The method is changed from the current quantity measurement to the fixed rate measurement, the tax rate range is 2%-10%, and the specific applicable tax rate is within the above range by the provincial finance and taxation department, according to the regional clean-up charges, the enterprise's ability to bear, Suggestions on factors such as coal resource conditions are proposed by the provincial people's government, and reported to the Ministry of Finance and the State Administration of Taxation for approval.The third is to adjust the crude oil and natural gas resource tax policy. Since January 1, 2014, while reducing the compensation rate for crude oil and natural gas mineral resources to zero, the applicable tax rate for resource tax has been raised from 5% to 6%. In the future, other aspects of the ad valorem pricing reform will be implemented. The resource items are treated in accordance with the above-mentioned clean-up principle."

Wen Yi introduced: "Implementing the reform of coal resources taxation and fees is an important task identified by the Third Plenary Session of the 18th CPC Central Committee, as well as a major measure to deepen the reform of the taxation system and advance taxation and taxation. The fiscal and taxation authorities will work with relevant industry authorities to in-depth coal. The company's on-site investigation and investigation, as soon as possible to complete the tax-related burden of coal investigations and income analysis and calculation work.Our province will be based on the principle of not increasing the overall burden of coal enterprises and guarantee local vested interests, reasonable development of the province's coal resources tax applicable tax rate and conversion rate To the Ministry of Finance and the State Administration of Taxation for approval, at the same time, we will quickly implement the cleanup of coal-related charges ** to reduce the burden on enterprises, including the reform, price and other departments, standardize tax collection and management, strict tax reduction and exemption policies, and the reserved fees after clean-up* * The project will be incorporated into the list of enterprises' fees and charges **, published to the public and subject to public supervision."