First, the status quo of resource tax collection in Altay region
Resource tax is a local tax, which is levied on the units and individuals who exploit taxable mineral products and produce salt within the territory of China based on the sales quantity or self-use quantity of their taxable products. Due to the adoption of "quantity-based taxation", the resource tax did not play a regulatory role with the change of mineral products prices, and the resource tax burden of mining enterprises was too low. According to the data in 2007, the proportion of other mineral products is relatively low, except for iron ore, which accounts for 1% ~ 3% of the sales revenue of enterprises. Most mineral products account for less than 1%, and some mineral products even account for 0. 17% or 0.2%, which is in sharp contrast with low taxes.
According to Document No.29 of the People's Government of the Autonomous Region, from 2008, the resource tax except oil and gas resources will be fully returned to the source of resources. The introduction of this policy has ended the history of sharing resources between the autonomous region and the resource producing area at 75:25 for many years, making resource tax a new growth point of fiscal revenue in our region. According to preliminary calculation, after the resource tax is fully returned to our region in 2008, its proportion in the annual tax revenue (local caliber) plan will reach more than 1 1%, an increase of 8.65 percentage points over the previous year.
In June this year, the Finance and Economics Office of the prefectural party committee organized the finance and taxation departments to carry out fiscal and taxation research. The investigation report analyzes the problems existing in the current resource tax collection in our region, such as the generally low level of mine resources, the unit tax of resource tax 14 years has not been adjusted, and the iron ore resource tax has been reduced and exempted. Combined with the actual situation of regional mining enterprises, some suggestions are put forward, such as adjusting the level of mine resources, increasing unit tax, canceling preferential tax reduction policies and strengthening tax supervision. On June 6th 10, the administrative office submitted the Request for Instructions on Adjusting the Grade of Mineral Resources and the Applicable Tax Amount of Resource Tax in Altay Region (Administrative Office Report [2008] No.48) to the people's government of the autonomous region, and the people's government of the autonomous region is seeking the opinions of the local taxation bureau, the Department of Land and Resources and other departments. After the implementation of policies such as adjusting the level of mine resources, the annual contribution of resource tax to regional finance will exceed 1 100 million yuan.
Second, the main problems
1. There are no measures to accurately measure the raw ore for personal use. The investigation found that the mineral resource tax is based on the amount of ore, and the resource tax of mining enterprises is based on the amount of ore, but the amount of ore is declared by mining enterprises themselves, so the tax authorities' measures to accurately measure the raw ore for their own use are not in place. In addition, the self-discipline of mining enterprises is generally not strong, and there is a phenomenon of underreporting and concealing resource taxes and fees, which leads to the loss of resource taxes. It is the key to collect the resource tax of mineral resources to count the ore quantity objectively and accurately. Therefore, looking for an operable resource tax monitoring method in line with the actual situation in this region can effectively solve the phenomenon of underreporting ore quantity, realize the full collection of resource tax and promote the growth of fiscal revenue.
2. The task of mine geological environment restoration is arduous. In the field investigation of mines, it is found that the geological environment of mines is seriously damaged, especially in Monkou and Jinbao open-pit mines, and the surface vegetation and natural landscape have caused serious damage. Attention should also be paid to the destruction of groundwater resources by the tailings of Kalatongke copper-nickel mine.
Thirdly, Hami's successful experience in installing tax control devices.
In order to effectively strengthen the management of mineral development and standardize the production and operation behavior of enterprises, the Hami Municipal Government has set up a working leading group to deploy personnel from relevant departments. Since May 2008, the first batch of 24 enterprises in the city that need to install mineral product output monitoring equipment have been installed and debugged, including 28 sets of monitoring equipment and electronic monitoring center equipment, which have been officially put into operation. This monitoring system installed in Hami is one of the advanced monitoring systems of mineral products output installed in Xinjiang with complete functions and combined with video image monitoring. The monitoring equipment installed this time is a conveyor belt type mineral product output monitoring system, which can automatically collect weighing data and has the functions of intelligent anti-cheating, automatic alarm, voice intercom and video monitoring. Using scientific and technological means to monitor the output of mineral products plays an important role in accurate measurement, accurate verification, improving the efficiency of tax collection and management and reducing the cost of tax collection and management.
Through the mineral product output monitoring system, the mineral resources of all mining enterprises can be effectively supervised, the accuracy of the approved tax amount can be improved, the loss of taxes and fees can be curbed from the source, the tax collection behavior can be standardized, and the tax revenue can be increased. It is understood that after the completion of the tax control system, the resource tax in Hami area has increased by more than 30% over the previous year.
Four. Suggestions for the next step
Because the resource tax adopts "quantity-based taxation", it is particularly important to accurately calculate the ore handling capacity. In line with the principle of strengthening supervision and collecting all receivables, it is urgent to strengthen the collection and management of resource taxes and plug tax loopholes.
1. Investigate the practical experience of popularizing and applying tax control devices in Hami area and outside the province, and comprehensively popularize tax control devices in mining enterprises. After full discussion between the research team and the relevant departments of the county, everyone agreed that the installation of tax control devices can accurately calculate the output of raw ore and prevent enterprises from underestimating the quantity of raw ore, practicing fraud and evading taxes. The main measures are to strictly control the source of raw ore treatment in mining enterprises, install electronic scales on the conveyor belt of the first crushing process, install cameras above the belt, and monitor the whole process 24 hours a day to accurately measure the raw ore quantity of mineral products from the source, which is a feasible practice at present. The monitoring data is transmitted through the network and shared by the government, taxation and enterprises, which serves as the basis for resource tax collection. It is suggested to organize local and county land resources, taxation and other relevant departments to go to Hami to inspect the advanced experience of resource tax collection and management, investigate the implementation effect and existing problems of tax control devices, master their functions, models and price information, and form specific measures to strengthen the monitoring and management of resource tax of mining enterprises in Altay region on the basis of investigation and research.
2. Fully implement the deposit system for mine geological environment restoration, and increase the intensity of mine geological environment restoration and management. On May 8, 2008, the autonomous region issued the Measures for the Management of Deposit for Mine Geological Environment Restoration in Xinjiang Uygur Autonomous Region (Government Decree No.2008). 155), officially implemented on June 65438+ 10/day, and the detailed rules for the implementation of the deposit are being worked out. As an important development and utilization area of non-energy mineral resources in the autonomous region, the implementation of the deposit system is of great significance to the restoration of mine geological environment and will also effectively promote the construction of an environment-friendly society. At present, the regional land and resources bureau is actively doing the relevant work in the early stage of implementation in accordance with the requirements of the Ministry of Land and Resources. It is suggested to do a good job in the investigation of this work and speed up the work progress.
3. Strengthen leadership, administrative lead, departmental cooperation, and strengthen implementation. The government and the tax department have their own advantages in promoting this work, and the departments of land and resources, finance and taxation need to work together to solve the specific problems in the collection and management. It is suggested that the administrative office issue a document to organize the implementation, strengthen the coordination between leaders and departments, and jointly promote the collection and management of resource tax.
Members of the research group:, Zhang, Sui Guihua, Wang Jun.
2008165438+19 October