Following the oil and gas resource tax collection methods by the change from the amount of ad valorem, the coal resources tax levy model is expected to start as soon as possible. Recently, the Ministry of Finance policy think-tank - the Institute of Fiscal Science, said Jia Kang, director of the coal resource tax collection method changed from the amount of ad valorem will be put on the agenda.
Although the details of the coal resource tax reform is not yet clear, but industry analysts believe that, due to large amount of coal used, once the reform started, to the end consumer products bring space will be far more oil and gas prices, this reform would be more careful, is expected to follow "the first pilot, and then promotion, low tax rate" of oil and gas resources tax reform model, the situation in more moderate inflation when introduced.
Oil and gas resources tax model may be replicated
Since November 1, China's implementation of the new "Provisional Regulations on Resource Tax", started in the oil and gas resources from the ad valorem tax. But the reform did not involve coal, the resource tax collection methods will still be from the taxable amount, and the average rate of coal in 1994, still maintain the level of 0.3-5 yuan per ton, only the rate of coking coal is not separate from the previous to separate, the rate of $ 8-20 per tonne.
"In the western region of Xinjiang last year the beginning of resource tax reform expanded coverage now. And it is now clear to increase the stock of coking coal into the reform program, so the amount of change from the price of coal from the agenda will be." Jia Kang said.
Coal resource tax reform on the specific model, Xiamen University, China Energy Economic Research Center Lin Boqiang expected, in the field of coal resource tax reform to promote oil and gas may copy mode, the first in a regional pilot, and then slowly promotion. "Ad valorem tax will be the reform of the coal resources in one direction." He said.
The coal resource tax reform for the ad valorem tax rate may be used after, Lin Boqiang expected, the early promotion to businesses and consumers in order to avoid bringing too much pressure, the rate will not set too high, but in order to reflect the values ​​of reform, and promote resource conservation , the tax rate will not be too low.
"Will and oil and gas as a 5% tax rate, but also to promote the reform of the economy as a whole when it is difficult to say that the coal resource tax ad valorem tax rate will be less than 5%." Said Lin Boqiang.
Wide range of applications greater resistance to change
Although experts believe that the coal resource tax from the amount of change is the direction from the price, but with the reforms in the areas of oil and natural gas compared to coal fields in the promotion of the reforms have met resistance may be greater.
"The structure of China's energy use, two oil and gas accounting for only about 20% of energy, while coal has accounted for nearly 70% the use of such a large scale, once the reforms, the impact of certain tax than oil and gas resources greater reform. "said Lin Boqiang, because the coal resource tax reform will affect more downstream businesses, leading to this year's resource tax reform did not include coal, is one of the reform faces resistance.
At the same time, China Electric Power Research Institute, deputy chief engineer Peter Choy pointed out that the coal price will affect the supply of electricity, after the reform, how to ensure that electricity supply is coal resource tax reform is facing problems.
"Now is not linked to coal prices and electricity prices, if the coal resource tax reform, increased electricity production costs, price and would not end with the rising coal prices and, thus, how the background of rising coal prices , to ensure there are no large-scale price rise, but so that the power companies are not bankruptcy, is also a coal resource tax reform needs to consider the content. "
Industrial electricity prices or bear the brunt
"Coal is now a seller's market, resource tax reform, will directly increase the production costs, and the corporate first thought is to pass on the part of the cost, thus, consumers will bear most of the cost of reform." Lin Boqiang that and oil and gas pricing mechanisms, in the coal market, coal prices directly to consumers as, the cost of reform will become the biggest burden.
On the extent to which in the end will increase consumer costs, Lin Boqiang said: "If the coal resource tax reform to the enterprise increased by 5% of the cost, consumers are bound to take 5% of the cost."
However, Peter Choy has pointed out, the coal resource tax reform will not bring too much residential electricity price impact. "In our power structure, the proportion of residential electricity accounts for less than 10%, and electricity prices by government subsidies, not directly linked to the price of coal, so coal resource tax reform will bring more power to residents impact. "
Peter Choy also said that if the magnitude of the coal resource tax reform, leading to rising coal prices, electricity companies to avoid bankruptcy, industrial electricity prices may be a corresponding adjustment. (Ding Kaiyan)