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从2016年7月1日起,中国将全面推开资源税改革,实行矿产资源税从价计征,有效建立税收与资源价格直接挂钩的调节机制。其中,金矿征收税率限定在1%~4%范围内,以金锭为征税对象。2016年5月10日,财政部和国家税务总局联合发布《关于全面推进资源税改革的通知》(下称《通知》)。《通知》要求,通过全面实施清费立税、从价计征改革,理顺资源税费关系,建立规范公平、调控合理、征管高效的资源税制度,有效发挥其组织收入、调控经济、促进资源节约集约利用和生态环境保护的作用。
From July 1, 2016 onwards, China will comprehensively push forward the reform of resource tax and implement the ad valorem taxation of mineral resources to effectively establish a regulatory mechanism directly linked to the tax revenue and resource prices. Among them, the levy rate of gold is limited to 1% ~ 4%, with gold bullion as tax object. On May 10, 2016, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Circular on the Comprehensive Promotion of Resource Tax Reform (the Circular). The Circular requires that a tax system of resources and taxes be rationalized, regulated and controlled, and an effective resource management and tax system be established through the full implementation of taxation of fees and charges, ad valorem pricing reform, resources taxation and taxation, and effective utilization of its organizational income, economic control and promotion The intensive use of resources and the role of ecological environment protection.