The draft of the draft basically extended the "Provisional Regulations of the People's Republic of China on Resource Tax" and the resource tax reform policies and regulations, and clarified the case of 4 tax relief. First, taking into account the process of oil and gas production and transportation need to consume oil and gas resources of the process characteristics, the exploitation of crude oil and oil within the oil field during transportation of crude oil for heating heating duty-free; Second, taking into account the deep-water oil and gas exploration and development of complex technology, large investment , With high risk. In order to support deepwater oil and gas exploration and development, the 30% resource tax should be reduced from oil and gas exploited in deepwater oil and gas fields. Thirdly, taking into account the difficulty and cost of mine exploitation during the depletion period, mineral products mined from depletion mines, And other administrative departments that reduce the resource tax by 30%; Fourth, to improve the comprehensive utilization of resources, mining minerals from low-abundance oil and gas fields, low-grade ore, tailings, waste rock, the land and resources and other competent departments identified , A reduction of 20% resource tax. In addition, the State Council may, according to the needs of national economy and social development, stipulate other conditions for the exemption or reduction of resource tax and submit it to the Standing Committee of the National People's Congress for the record.
Resource tax law openly solicited opinions 4 clear tax relief case
From 1994 to 2016, a total of 797.2 billion yuan of resource tax was levied nationwide, with an average annual increase of 14.8%. Of which, the resource tax levied in 2016 was 95.1 billion yuan. Overall, the resource tax system has been more standardized and perfect, the conditions for the enactment of laws have basically reached maturity.
Resources tax law solicitation of a total of 19, a clear resource taxpayers taxpayers in the People's Republic of China and other areas under the jurisdiction of the mining of mineral products or the production of salt units and individuals, the object of mining minerals and salt, of which minerals refers to Raw ore and mineral processing products.
With regard to the method of tax collection and tax payable, the "Resource Tax Items, Tariffs and Tax Rates" attached to the draft solicit a unified list of 146 tax items for the four major categories of energy, mineral, metal mineral, non-metallic mineral and salt. According to the actual implementation, except for the appropriate adjustment of the tax rate of individual tax items, the draft of opinions has basically maintained the current tax rate determination method and tax rate level.
