The resource tax reform plan is expected to be enacted this year

This year, the State Council "on the deepening of economic reform in 2010, the focus of the views" clearly put forward, will introduce a resource tax reform program. Yesterday, a number of tax experts generally believe that the recent introduction of a resource tax reform plan is opportune.　　The main direction of the resource tax reform is to enlarge the scope of the resource tax and raise the tax rate, and the measures will be changed from the original measure to the price and the quantity. The expansion of the scope of Levy has become a basic consensus according to the implementation of the "People's Republic of China, January 1, 1994," the provisional regulations on resources tax, the current tax scope of resources mainly include oil, coal, natural gas, metal, non-metallic category and other 6 kinds of mineral products and the production of salt, the levy method Huang, a professor of taxation at the Central University of Finance and Economics, told reporters that the current collection of resources tax is too narrow, far from achieving the goal of saving resources and protecting the environment.　　At present, experts believe that the resources tax should be included in addition to the original mineral, salt and so on, but also including water, electricity, forests, grasslands, tidal flat and other resources. The 16-year history of resource tax has been widely criticized for its combination of quantity or quantity. At present, the amount of tax is measured in tonnage, such as the levy of 8 yuan per ton of crude oil to 30 yuan. It is understood that the scale of the resources tax model is intended to reflect the use of resources, that is, mining more resources for enterprises to pay more tax, so as to encourage enterprises to improve the efficiency of resource extraction.　　However, the biggest limitation of this tax collection arrangement is that it does not take into account the waste in the production process and the cost of destroying the environment, nor does it reflect the change of the resource price. Andifu, professor of finance and finance at Renmin University of China, said, "Prices are rising, taxes are not increasing, prices are down, taxes are not reduced, and the differential income that should be attributed to the country remains in the mining business." "Data show that from 1994 China's resource tax levy to 2009, crude oil prices from less than 20 U.S. dollars in 1994 to the 2008 of nearly 140 U.S. dollars/barrels, and the tax levied on resources for many years unchanged," has become too low. According to experts, the industry generally believe that "after the reform should be taken from the price or from the price and the combination of quantity." Some of the more expensive changes in the resources can be levied from the price, and the changes in prices of resources can be from the volume, or quotas and from the price of the combination. "Do not miss the good timing of resource tax reform" the introduction of a resource tax has been debated for several years, now the economy has recovered and inflation has not come, it is the best time to introduce a resource tax.　　"The timing is good," Andifu said. Huang thinks, some resources price space is big, should be able to withstand the resource tax adjustment, not necessarily will transmit to the price. University, Professor Hevida, said that after the resource tax adjustment, the resources, energy consumption and large polluters have a greater impact on the price of the levy will be higher than the original amount of the levy, the extensive production and operation of enterprises will pay a large price. In addition, the increase in resources and energy products will have a certain impact on residents or consumers. If the water price is increased, people should save more water. ResourcesTax reform will encourage enterprises and consumers to pay attention to energy conservation and environmental issues. Newspaper reporter Chongmei RJ046