The resource tax reform is expected to spread throughout the year

Authorities in the authorities recently told the economic reference newspaper that the year was likely to introduce a nationwide resource tax reform.　　Experts also support this kind of advance, that the resource tax reform after the trial in Xinjiang, there is no technical difficulty in spreading the country, but coal may not be included in the price range. The Ministry of Finance, the State administration of Taxation June 1 this year jointly issued the "Xinjiang crude oil and gas resources tax reform" provisions, crude oil, natural gas resources tax levy, the tax rate is 5%.　　Ding, executive director of the Tax Institute of the Capital University of Economics and Trade, said that it is of great significance for the sustainable development of economy and society to promote the effective use of resources, avoid wasting and strengthen the resource-protection tax reform. Experts believe that in Xinjiang has been the first test of water resources tax reform, the national implementation of a resource tax throughout the year is entirely possible, "technically, it is not difficult." "Xinjiang's resource tax reform, for the next step of the national push to accumulate experience, undoubtedly conducive to the smooth implementation of the country." "A tax expert who had been involved in the Treasury's discussions recently said. Moreover, "the reform of the resource tax should be carried out nationally."　　"Yang Zhiyong, a research fellow at the Chinese Academy of Social Sciences and Finance research director, said in an interview with the economic reference newspaper. Not only that, the local government is willing to actively promote, but also the national implementation of a resource tax is an important factor. It is generally recognized that resource tax reform is an initiative to improve the state of local financial resources in the framework of established intergovernmental fiscal relations by increasing the income from resource taxes.　　Taking Xinjiang as an example, the study shows that after the trial of the resource tax reform, the income scale of Xinjiang resources tax will increase greatly. According to relevant statistics, 2009 Xinjiang production of crude oil 25.18 million tons, 24.5 billion cubic meters of natural gas. If the international crude oil price is based on the assumption that the price of 70 U.S. dollars per barrel, according to 1 tons of crude oil equivalent to 7 barrels, the tax rate at 5%, the exchange rate of 1 U.S. dollars = 6.8 yuan, then 25.18 million tons of crude oil can provide about 41 yuan in the resource tax, The amount of $30 per ton is only $755 million. 24.5 billion cubic meters of natural gas, if according to the factory benchmark price before the adjustment of June 1 this year, that is, 925 yuan per thousand cubic meters, the resource tax rate is 5%, then the resource tax revenue should be 11.3.3 billion RMB.　　And if according to the resource tax of 15 yuan per thousand cubic meters, the corresponding resource tax income is only 367.5 million yuan. It is noteworthy that the previous Xinjiang reform programme did not involve coal as an important resource. Will the coal be included in the pricing range if the national resource tax reform is introduced? Most experts agree that it is not yet possible to impose a pricing levy on coal. "Even if the national push for resource tax reform, the initial implementation of the price levy may be only crude oil and natural gas, other tax items are likely to be measured in terms of quantity."　　said the expert. It is generally believed that the reform of the resource tax is the change of the tax method in form, and the essence, the essence of the reform is to raise the tax burden of resources. Therefore, once the resource tax reform spread across the country, the price of crude oil and natural gas has attracted much attention. Yang Zhiyong that, from the situation in Xinjiang, tax reform only increased the burden of oil and gas enterprises, but the monopoly enterprises can not be unlimited to withstand the increase in tax "when they can not afford, the relevant departments to raise prices is inevitable, in other words, tax reform means that prices have a potential to improve the trend." "Ding that before the nationwide implementation of the resource tax reform, it is necessary to carry out the effectiveness evaluation and summing up experience on the basis of trial."　　For example, in the process of expropriation, we should consider how to determine the basis of tax collection and how to define the specific methods of levy, so as to avoid problems such as reducing the tax basis by means of related party transactions. As for the specific timetable, the authorities said that the time has not yet been finalized for the full roll-out of the current resource tax reform, and it is not convenient to disclose more details. Another source told the economic reference newspaper that the resource tax reform could be implemented nationwide at the beginning of next year. However, in the view of the above experts, the reform of the resource tax in the country is not like some taxes are facing the complex problem of choice of nodes, "since it has been intended to push away, the relevant departments must have the impact of enterprise costs, etc. have been more mature and in-depth consideration." Next, just announce a specific point in time, there is not much specific technical aspects of things. ”