铁矿资源有偿使用税费现状及对行业的影响
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摘要
自然资源资产有偿使用制度是生态文明制度体系的一项核心制度,该制度已经建立并在不断完善,但仍然存在着一定的问题。以铁矿资源有偿使用过程中涉及的税费管理为例,通过总结现行制度中涉及的税费情况,分析了税费管理中存在的问题及其对铁矿企业及行业的影响,并对完善铁矿资源有偿使用税费制度提出了对策建议。研究表明:现行矿业权出让收益计征不够合理,出让管理新老制度协调性不足,增值税税率偏高,资源税税率地区性差异较大;建议系统修改完善矿产资源有偿取得制度,各省加快出台矿业权出让收益市场基准价及实施办法,适当下调增值税税率,扩大增值税进项税额抵扣范围,制定全国统一的资源税税率或合理确定税率幅度上限,进行适当的资源税抵扣处理。
The paid use system of natural resources assets is an important part of the ecological civilization system,which has been established and continuously improved.However,it still has some problems.Taking the iron ore resources as an example,the tax and fee situation involved in the current system are summarized.The main problems existed and their impact on metallurgical industry are analyzed.Besides that,suggestions for improving the tax and fee system of paid use are put forward.The study results show that the current revenue collection of mining rights transfer is unreasonable enough,the old and new systems of transfer management is not well coordinated,VAT tax rate is high,and the resource tax rate varies greatly from region to region.It is suggested that the paid use taxation system of mineral resources should be revised and perfected in an allround way,and provinces in our country should speed up the benchmark market prices setting and implementation measures,appropriately reduce the VAT tax rate,expand the scope of VAT input tax deduction,formulate a nationally unified resource tax rate or reasonably determine the upper limit of tax rate range,and make appropriate treatment of resource tax deduction.
The paid use system of natural resources assets is an important part of the ecological civilization system,which has been established and continuously improved.However,it still has some problems.Taking the iron ore resources as an example,the tax and fee situation involved in the current system are summarized.The main problems existed and their impact on metallurgical industry are analyzed.Besides that,suggestions for improving the tax and fee system of paid use are put forward.The study results show that the current revenue collection of mining rights transfer is unreasonable enough,the old and new systems of transfer management is not well coordinated,VAT tax rate is high,and the resource tax rate varies greatly from region to region.It is suggested that the paid use taxation system of mineral resources should be revised and perfected in an allround way,and provinces in our country should speed up the benchmark market prices setting and implementation measures,appropriately reduce the VAT tax rate,expand the scope of VAT input tax deduction,formulate a nationally unified resource tax rate or reasonably determine the upper limit of tax rate range,and make appropriate treatment of resource tax deduction.
引文
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[9]刘欣.矿产资源资本化管理[M].北京:法律出版社,2018.Liu Xin.Capitalization of Mineral Resources and Mining Administration[M].Beijing:Law Press China,2018.
[2]高阳,刘立,罗玲.基于矿业权出让角度的税费制度思考[J].矿产保护与利用,2018(4):8-12.Gao Yang,Liu Li,Luo Ling.Reflecting on taxes and fees system based on mining rights transfer[J].Conservation and Utilization of Mineral Resources,2018(4):8-12.
[3]徐晓亮.资源税改革中的经济行为和政府决策分析[J].中国人口·资源与环境,2011,21(5):10-15.Xu Xiaoliang.Government’s decision and economic behaviors in resource tax reform[J].China Population,Resources and Environment,2011,21(5):10-15.
[4]李亮,王珊珊.对我国黄金资源税立法的若干思考[J].国土资源情报,2018(9):18-23.Li Liang,Wang Shanshan.Suggestions on gold resources tax legislation of China[J].Land and Resources Information,2018(9):18-23.
[5]陈丁琨“.营改增”后房地产企业税负增减平衡点的案例分析[J].商业会计,2018(23):128-129.Chen Dingkun.Case analysis on the balance point of tax burden increase and decrease of real estate enterprises after replacing business tax with value-added tax[J].Commercial Accounting,2018(23):128-129.
[6]王蓓.矿业权价款评估的原则[J].中国国土资源经济,2014(5):17-22.Wang Bei.The evaluation principle of the money paid for mining rights[J].Natural Resource Economics of China,2014(5):17-22.
[7]文正益.矿业权价款只是国家出资勘查资本权益的回报--对矿业权价款制度扩大化的思考及建议[J].中国国土资源经济,2012(4):9-12.Wen Zhengyi.The money paid for mineral right is just the returns of exploration capital equity invested by the state:thoughts on and suggestions for the expansion of mining right price system[J].Natural Resource Economics of China,2012(4):9-12.
[8]苏轶娜.2018年矿产资源形势分析与展望[J].矿产保护与利用,2018(5):79-85.Su Yina.Analysis and prospect of mineral resources situation in2018[J].Conservation and Utilization of Mineral Resources,2018(5):79-85.
[9]刘欣.矿产资源资本化管理[M].北京:法律出版社,2018.Liu Xin.Capitalization of Mineral Resources and Mining Administration[M].Beijing:Law Press China,2018.