Reduce the burden of resource tax by 554 million yuan in the first month of comprehensive reform


The State Administration of Taxation released data on the 11th that, as the first collection period of the comprehensive reform of resource tax, the resource tax revenue of 129 reform items nationwide in August was 2.065 billion yuan, a total reduction of 554 million yuan compared with the policy before the reform.
On the basis of the successful implementation of resource tax reform on six items, including crude oil, natural gas, coal, rare earth, tungsten, molybdenum, etc., since July 1 this year, China has comprehensively promoted the reform of resource tax, implemented ad valorem taxation, cleared up the charging fund, broke through the current limitation of only taxing mineral products and salt, and piloted the levy of water resource tax.
"Both from the perspective of key tax items and key enterprises, the tax burden is generally reduced," said the head of the Property and Behavior Tax Department of the State Administration of Taxation.
From the 12 key tax items, the resource tax revenue in the first collection period was 962 million yuan, accounting for 46.58% of the resource tax revenue in 129 tax items. Among them, the tax burden of 10 tax items including iron, gold, aluminum, lead, zinc, nickel, limestone, phosphorus, potassium chloride, potassium sulfate and sea salt decreased from 5% to 48%; The copper burden was basically flat; The tax burden of graphite has been increased due to the consideration of protecting strategic resources.
From the typical survey of 130 key enterprises, the average burden rate of resource tax after the comprehensive reform is 4.88%, 2.28 percentage points lower than that before the reform. Among them, the burden of 112 enterprises decreased or remained unchanged, reducing 89 million yuan in total; The burden of 18 enterprises increased slightly, with a total increase of 3.95 million yuan.
The person in charge of the Property and Behavior Tax Department of the State Administration of Taxation said that the tax department will continue to implement various measures for the comprehensive reform of the resource tax, strengthen cooperation with the land and resources departments and other departments, carry out one-to-one guidance for key taxpayers, constantly amplify the reform effect, boost the transformation and upgrading of the resource industry, and promote green development.
In this reform, the water resources tax in Hebei is particularly noticeable. In the first collection period, Hebei's water resource tax revenue was 122 million yuan, an increase of 56 million yuan or 86% over the average monthly revenue of water resource fees in recent three years. The regulation effect of water resources tax on restraining groundwater overexploitation has initially appeared.