Yesterday (October 24), the Ministry of Finance Tax Policy Department, State Administration of Taxation and Property Tax Division official acts on the resource tax regulations and the impact of major changes to answer a reporter's question.
Newly introduced resource tax reform program mainly involves two changes: First, an increase of resources from the tax rate on taxable method for crude oil (91.320.050.05%), natural gas resources in the amount of tax levied by the change from ad valorem taxable, and a corresponding increase in crude oil, natural gas tax levels, the rate of 5% to 10%, this reform Zanan tax rate of 5%.
Second, foreign oil and gas resources within the unified tax system, the abolition of the Sino-foreign cooperative oil and gas fields and offshore oil and gas self-imposed royalty, uniform change levy resource tax.
On public opinion is concerned about the resource tax reform will affect oil and gas prices, increased oil (gas) the burden on businesses and consumers on this issue, Liang Buwei answer is no.
It is understood that China's crude oil prices into line with international crude oil prices, mainly based on various types of domestic crude oil anchored the international market price of crude oil to determine the relevant species.
Ministry of Finance and State Administration of Taxation officials said the impact of international crude oil prices, market supply and demand factors have international relations, the U.S. dollar, geopolitical risks, international speculation and so on. In this pricing mechanism, the adjustment of domestic resources will not affect the tax price level of crude oil, crude oil production will affect only the level of corporate profits.
Liang Buwei that the implementation of domestic and international crude oil prices are controlled indirectly standards, adjust the resource tax rate will not affect the crude oil refined oil prices, there is no price transmission, therefore, will not increase the burden on refiners and consumers.
In addition, the domestic natural gas implementation of government guidance, at present, domestic onshore natural gas factory base price 1155 yuan per 1,000 cubic meters of natural gas resources tax reform, even after the implementation of this benchmark price, therefore, does not end with the gas companies and consumers of natural gas price impact.
Liang Buwei who also, for example, from the western region of Xinjiang and the entire natural gas resource tax reform oil situation, oil natural gas resources after implementation of ad valorem tax, does not crude oil, refined oil and natural gas prices impact.
In addition to oil and gas, the coal prices will rise because of resource tax reform is the industry's common concern, especially now about to enter winter, the market demand for coal will greatly increase.
"Coking coal, rare earth mine standards in the pre-reform tax rate has been adjusted, the reform does not change its tax rate, but were in the resource tax regulations in the clear." Liang Buwei people that answer.
They said that the resource tax reform involves only crude oil, natural gas, coal, without adjustment, and other non-metal ores, non-ferrous metal ores and salt tax standards and do not affect product prices of these resources, it will not increase the associated downstream the burden on businesses and consumers.
According to reports, the Ministry of Finance will work with relevant departments to continue to explore other resources to promote items of resource tax reform, when the conditions will gradually expand the scope of the rate on taxable and tax rates increase the level appropriate to give full play to the role of resource tax regulation.
Earlier, Deputy Director General of State Administration of Taxation Guo Xiaolin said, the amount levied by the change from ad valorem, the resources tax to product price changes with time to adjust, that will help the social redistribution of tax regulatory role, but also conducive to the rational development of resources, reduce waste and economical use. (Wu Jian)