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近日,财政部、国家税务总局出台《关于全面推进资源税改革的通知》和《水资源税改革试点暂行办法》,明确从7月1日起全面推进资源税改革。此次改革主要涉及扩大资源税征收范围;开展水资源税改试点工作;实施矿产资源税从价计征改革;全面清理设计矿产资源的收费基金等内容。随着改革的大幕徐徐拉开,业内人士纷纷预言,从价计征、清费立税、扩大征收范围等有力举措,将对激活资源税收机制,倒逼资源企业转型升级,涵养、保护资源等方面产生深远影响。
Recently, the Ministry of Finance and the State Administration of Taxation promulgated the Circular on Comprehensively Promoting the Reform of Resource Taxes and the Provisional Measures on Pilot Reform of Water Resources Tax Reform, and clearly implemented the resource tax reform in an all-round way from July 1. The reform mainly involves expanding the range of resource tax levies; launching a pilot reform of water resources tax reform; implementing the ad valorem tax reform of mineral resources tax; and thoroughly cleaning up the charging fund for designing mineral resources and so on. With the curtain of reform slowly opening up, people in the industry have all predicted that ad valorem pricing, tax collection and payment, and expanding the scope of levies and other powerful measures will activate resource taxation mechanism, forcing the transformation and upgrading of resource enterprises, conservation and protection of resources And other aspects have a profound impact.